9911796707
TMI Blog1987 (3) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... ember, 1986. 2.. We have heard the learned counsel for the petitioner, Sri J. Eswara Prasad, and the learned Government Pleader. 3.. For the purpose of disposing of this writ petition it is not necessary to set down the disputes between the hoteliers and the Sales Tax Department with respect to the payment of sales tax on what have come to be popularly called "parcel restaurant sales". The Commercial Tax Department claimed that sales tax was liable to be paid on all such sales effected in the hotels while the hoteliers claimed that no sales tax was payable. The disputes were the subject-matter of consideration by the Supreme Court on more than one occasion. Eventually the Supreme Court by its order dated 25th February, 1986 in SLP (Civi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an annual turnover of more than Rs. 2 lakhs, is governed by the second notification. 5.. Pursuant to the aforesaid notification, the petitioner filed an affidavit dated 3rd January, 1987 stating that it had not collected any tax on its sales during the period 1st April, 1982 to 2nd February, 1983 which corresponds to the assessment year 1982-83. The affidavit did not, however, include testification to the effect that no claim for deduction of sales tax liability was made in its income-tax assessments by making a provision either at the assessment stage or by making claims at the appellate stage. As the affidavit did not contain the aforesaid certification, the Commercial Tax Officer, respondent No. 3 herein, made the assessment for the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the petitioner stated that in view of the uncertainty prevailing at the relevant time the petitioner had no alternative but to make a provision and claim the liability as a deduction for income-tax purposes. It is pointed out that the Government had decided to grant exemption only after the Supreme Court's observations dated 25th February, 1986 and the petitioner could not, therefore, be expected to file an affidavit on the lines specified in Notification No. 11 appended to the G.O. dated 22nd August, 1986. It is further submitted that the petitioner is willing to offer for assessment the sum allowed as deduction in its income-tax assessment for the year 1983-84 in view of the provisions contained in section 41 of the Income-tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
