1987 (5) TMI 365

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.... as both the cases involve common point of law. 2.. In C.W.J.C. No. 843 of 1980 (R) the order of assessment for the years 1977-78 and 1978-79 as contained in annexures 3 and 3/A are under challenge. In C.W.J.C. No. 845 of 1980 (R) the order of assessment for the years 1977-78 and 1978-79 as contained in annexures 4/A and 4/B are under challenge. 3.. The principal points upon which the petiti....

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....nal Superintendent of Commercial Taxes) wherein it has been held that "the food-stuffs which were served to the customers in the restaurant, the dominant purpose whereof was sale of food 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 ....

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....ides for exemption so far as the validation of imposition of taxes as provided for in subsection (1) of section 6 reads as follows: "(2) Notwithstanding anything contained in sub-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 a....

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.... this sub-section." After the aforementioned amendment in the Constitution, the Bihar Finance Act, 1981 was suitably amended by the Bihar Finance Act, 1984 which came into force 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 Amendmen....