1992 (3) TMI 322

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....lub to pay sales tax in respect of food or drinks supplied or served to its members is concerned, the matter is squarely covered by a decision of this Court in Writ Petition No. 12920 of 1988 and batch dated February 14, 1992*. It was held therein that the clubs come within the meaning of "dealer" under the Act and therefore, the clubs were liable to pay sales tax. It is, however, submitted by Mr. S. Dasaratharama Reddi, learned counsel for the petitioner-club, that though section 5-C of the Act had been given retrospective effect from February 2, 1983, the authorities have no power to levy tax in respect of the transactions that had taken place during the period from February 2, 1983 to June 30, 1985, as the amendment enlarging the defi....

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..... Commercial Tax Officer [1992] 87 STC 227 (AP). supply or service is for cash, deferred payment or other valuable consideration, shall on the total amount charged by the said dealer for such supply pay a tax at the rate of five paise on every rupee on the aggregate of such amounts realised or realisable by him during the year." The taxable event attracting the levy is the supply or service of any food or drink or any other article for human consumption, and thus the taxable event has been clearly indicated in the section itself. The person, who is liable to pay the tax has also been mentioned in the section itself and that is the dealer running any restaurant or eating house or hotel. "Dealer" as defined in section 2(e) of the Act me....