1988 (4) TMI 418

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....nvolving one common question which has been mentioned in the Tribunal's order as under: "This set of appeals relating to the sales of eatables being dealt with, under this order, have one thing in common. They all relate to the period prior to 2nd February, 1983 on which the 46th Amendment to the Constitution came into effect. The assessees in all these cases are restaurants/canteens/eating houses serving food, snacks and beverages as their only or substantial business." The gist of the Tribunal's order is that it holds that sales and services by restaurants/canteens, etc., made prior to 2nd February, 1983 are not taxable unless tax had been collected from the customers specifically on bills and deposited, or arrears of it remains due....

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....section."   It is obvious from the above extract of the Tribunal's order mentioning the facts that the point in controversy relates only to the sales of eatables in restaurants, canteens, eating houses serving food, snacks and beverages for consumption therein prior to 2nd February, 1983, the date with effect from which the Constitution (Forty-sixth Amendment) Act, 1982 came into force. The decision herein is, therefore, confined only to such sale transactions by such assessees and no more. The question, whether such transactions amounted to "sales" liable to sales tax according to the provisions of various State laws was debatable for quite some time and came to be settled by the Supreme Court decisions in Northern India Caterers' ....

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....s for the period prior to 2nd February, 1983, the exemption granted under sub-section (2) of section 6 is sufficient to relieve these assessees of this tax liability. In my opinion it is not necessary in this revision to consider and decide the merits of the first contention, inasmuch as the same does not arise out of the Tribunal's order and even otherwise the other submission based on sub-section (2) of section 6 is sufficient to grant relief claimed by the assessee as indicated earlier. It may be reiterated that the scope of this revision is indicated by the scope of the appeals disposed of by the common order passed by the Tribunal which has already been extracted above. The only matter for decision herein is with regard to the trans....