1988 (1) TMI 344 - HC - VAT and Sales Tax

Summary

The petitioner, a hotel owner, is liable to pay sales tax on food sales due to recent amendments in the Bengal Finance (Sales Tax) Act. The Commercial Tax Officer must consider granting exemptions under section 26A(2) for the periods 1978 to 1982. Appellate or revisional authorities are directed to consider the petitioner's application and grant relief accordingly. The court has not adjudicated on specific points, leaving them open. The writ petition is disposed of with no costs.