1989 (1) TMI 330

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..... an appeal against the order of the assessing authority. This revision is similar to Assistant Commercial Taxes Officer v. Laxmi Misthan Bhandar [1989] 74 STC 260 (Raj); [1988] 25 STL 123 (Raj) and the period of assessment in this case also is prior to 2nd February, 1983, on which date the Forty-sixth Amendment to the Constitution came into force. The Tribunal has held that sales and services by .....

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..... he tax has not been 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) .....

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