1987 (4) TMI 463

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....75-76, 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 itself and consumed by the customers. In thi....

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....ary 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, (29A). Article 366(29A)(f) reads as follows: "(f) a....

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....n 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 been levied or collected at that time; or (b) where such sup....