1989 (5) TMI 311 - HC - VAT and Sales Tax

Summary

The High Court allowed the application under section 45(2) of the Delhi Sales Tax Act, 1975, directing the Tribunal to refer two questions of law for opinion. The questions related to the liability of a dealer to pay tax after a certain date and the interpretation of the Constitution (Forty-sixth Amendment) Act, 1982. The Tribunal had partly allowed the assessee's appeal, stating that the assessee was not liable to pay tax post a specific date. Despite some findings against the assessee, the Tribunal held that the assessee was not liable to pay tax if it had not collected sales tax as it was running a restaurant.