1992 (2) TMI 330

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..... the circumstances of the case the Tribunal was right in deleting the penalty of Rs. 20,000 levied on the assessee." According to the statement of facts, vide order of the Tribunal in respect of the assessment year in question, namely, 1971-72, a sum of Rs. 49,000 was payable by the dealer as per its returns. This amount was not paid because, according to the dealer, a sum of Rs. 90,000 was due .....

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..... rers (India) Ltd. (Civil Appeal Nos. 1768-1769 of 1972*) held that meals served to visitors in the restaurants and hotels are not taxable under the Bengal Finance (Sales Tax) Act, 1941. In this exposition of law which should be treated to hold good in the year involved in the present appeal also as correct position of law it could not be that the assessee was liable for sales tax. In other words i .....

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..... isitors in the restaurants and hotels was not taxable under the Bengal Finance (Sales Tax) Act, 1941, at least as far as the assessment year 1971-72 is concerned, there can be no question of any sales tax being payable by the dealer. The dealer, therefore, must be regarded as having wrongly filed its return of sales. Having acted to its prejudice by filing the returns, the dealer cannot be further .....

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