1989 (1) TMI 330 - HC - VAT and Sales Tax

Summary

The High Court dismissed the revision under the Rajasthan Sales Tax Act, 1954, stating that sales and services by restaurants made prior to February 2, 1983, are not taxable unless tax has been collected from customers specifically on bills. The decision was based on a previous case and the Forty-sixth Amendment to the Constitution. The Tribunal's order was upheld, and the revision was dismissed.