1989 (5) TMI 311

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..... asked to draw up a statement of case and refer the following two questions of law for the opinion of this Court: "1. Whether, on the facts and circumstances of the case, the learned Appellate Tribunal was justified in holding that the respondentdealer was not liable to pay tax after 4th November, 1978, since he had not collected the same? 2.. Whether, on the facts and circumstances of the case .....

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..... bunal had also found that the assessee had not made out a case that it was covered by the judgment of the Supreme Court in Northern India Caterers (India) Ltd. [1978] 42 STC 386. It opined that the sales effected by the assessee were subject to sales tax in the absence of any evidence with regard to services being rendered to the customers. Despite this, the Tribunal held that in view of section 6 .....

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