9911796707
TMI Blog1987 (4) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... (from 23rd March, 1976 to 31st March, 1977) respectively. 2.. The principal points upon which the petitioner has filed the present writ petition challenging the aforementioned orders of assessment are that no sales tax was payable with regard to the articles of food sold in the restaurant itself and consumed by the customers. In this connection reference has been made to a decision of the Supre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es tax is payable to the food-stuffs so served to the customers in the restaurant". The learned counsel for the petitioner further draws my attention to the Constitution (Forty-sixth Amendment) Act, 1982 whereby and whereunder article 366 was amended by insertion of a clause, that is, (29A). Article 366(29A)(f) reads as follows: "(f) a tax on the supply, by way of or as part of any service or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h supply has been made, by any restaurant or eating house (by whatever name called), at any time on or after the 7th day of September, 1978, and before the commencement of this Act and the aforesaid tax has not been collected on such supply on the ground that no such tax could have been levied or collected at that time; or (b) where such supply, not being any such supply by any restaurant or eat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b). Section 60A for all intent and purpose reproduces section 6 of the Constitution (Forty-sixth Amendment) Act. In terms of the aforesaid amendment, there cannot be any doubt that the taxes which were illegally assessed in view of the aforementioned decision of the Supreme Court as also of this Court as referred to hereinbefore now have got the statutory sanction in terms of section 60A(2)(b) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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