1987 (4) TMI 463

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.... 1/3, that is, for the years 1974-75, 1975-76, 1976-77 (from 1st April, 1976 to 22nd May, 1976), 1976-77 (from 23rd March, 1976 to 31st March, 1977) respectively. 2.. The principal points upon which the petitioner has filed the present writ petition challenging the aforementioned orders of assessment are that no sales tax was payable with regard to the articles of food sold in the restaurant it....

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....d and the rendering of services were merely secondary and unless and until such a finding is arrived at, no sales tax is payable to the food-stuffs so served to the customers in the restaurant". The learned counsel for the petitioner further draws my attention to the Constitution (Forty-sixth Amendment) Act, 1982 whereby and whereunder article 366 was amended by insertion of a clause, that is, ....

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....b-section (1), any supply of the nature referred to therein shall be exempt from the aforesaid tax- (a) where such supply has been made, by any restaurant or eating house (by whatever name called), at any time on or after the 7th day of September, 1978, and before the commencement of this Act and the aforesaid tax has not been collected on such supply on the ground that no such tax could have b....

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....orce with effect from 1st April, 1984. The said relevant amendment is contained in section 2(t)(vi) and section 60A(2)(b). Section 60A for all intent and purpose reproduces section 6 of the Constitution (Forty-sixth Amendment) Act. In terms of the aforesaid amendment, there cannot be any doubt that the taxes which were illegally assessed in view of the aforementioned decision of the Supreme Court ....