1992 (2) TMI 330

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....ferred to this Court the following question of law for our opinion: "Whether, on the facts and in 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....

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.... The Supreme Court has in a recent decision given on September 7, 1978 in the case of the Northern India Caterers (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....

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....ving held, and it is not disputed that the said ratio is applicable to the present case, that meals served to visitors 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 wrong....