1989 (1) TMI 328

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..... point involved for decision is covered by my decision in Assistant Commercial Taxes Officer v. Laxmi Misthan Bhandar [1989] 74 STC 260 (Raj); [1988] 25 STL 123 (Raj). The assessee was running a canteen and the Tribunal has held that sales and the services made by it prior to 2nd February, 1983 when the Forty-sixth Amendment to the Constitution of India came into force are not taxable unless tax ha .....

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..... collected on such supply between the period specified therein. It is only such transactions and by such assessees for this period prior to 2nd February, 1983 that the Tribunal rendered its decision by the impugned order. Sub-section (2) applies 'notwithstanding anything contained in sub-section (1)' which means that even if the tax liability arises by virtue of sub-section (1) the exemption would .....

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