9911796707
TMI Blog1987 (5) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment for the years 1977-78 and 1978-79 as contained in annexures 3 and 3/A are under challenge. In C.W.J.C. No. 845 of 1980 (R) the order of assessment for the years 1977-78 and 1978-79 as contained in annexures 4/A and 4/B are under challenge. 3.. The principal points upon which the petitioners have filed the present writ petitions challenging the aforementioned orders of assessment are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved to the customers in the restaurant, the dominant purpose whereof was sale of food and the rendering of services were merely secondary and unless and until such a finding is arrived at, no sales 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 6 reads as follows: "(2) Notwithstanding anything contained in sub-section (1), any supply of the nature referred to therein shall be exempt from the aforesaid tax- (a) where such 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 no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was suitably amended by the Bihar Finance Act, 1984 which came into force with effect from 1st April, 1984. The said relevant amendment is contained in section 2(t)(vi) and section 60A(2)(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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
