1988 (1) TMI 344

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..... the petitioner is liable to pay sales tax on the sales of food-stuff from the hotels and restaurants. Further there was an amendment made in the Bengal Finance (Sales Tax) Act by incorporating section 26A wherein it was provided that in case it is established by the dealer and the Commercial Tax Officer is satisfied that for the past period mentioned in the said section, the dealer has not realis .....

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..... hority before whom the appeals or revisions in respect of the periods 1978 to 1982 are pending, to take into consideration of the provisions of the sub-section (2) of section 26A and grant appropriate relief in accordance with law and for that purpose the authorities concerned would be at liberty to decide these questions even though not taken into the appeals or in the revisions. But, in case, it .....

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