2019 (4) TMI 1586

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... x Act, 2003 is subject matter of challenge, Issue Notice to the learned Advocate General. By way of interim relief, the respondents are restrained from making any coercive recovery pursuant to the impugned assessment order dated 15.3.2019. - R/SPECIAL CIVIL APPLICATION NO. 7823 of 2019 - - - Dated:- 26-4-2019 - MS HARSHA DEVANI AND MR BHARGAV D. KARIA, JJ. For The Petiti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... where food or beverages are supplied, whereas by splitting up of clause (f) into clauses (f) and (g) of sub-section (23) of section 2 of the Act, the State Government seeks to tax supply of goods by way of or as part of any service, which is contrary to the power conferred upon it by virtue of Article 366(29A) of the Constitution. 3. Reference was made to the decision of the Supre .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X