1991 (7) TMI 362

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....ocate for the applicant and the learned State Representative. This is an application under article 226 of the Constitution which has been transferred to this Tribunal by the High Court, Calcutta, for disposal under section 15 of the West Bengal Taxation Tribunal Act, 1987. In the writ application, the applicant has prayed for cancellation of the assessments for the four quarters ending on March....

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....ents it was alleged that the services and amenities provided by the applicant in its restaurant are incidental to the supply and sale of food and drinks to the visiting customers. In view of the insertion of section 26A in the Bengal Finance (Sales Tax) Act, 1941, with effect from October 1, 1983 and the amendment of the definition of the word "sale" in section 2(g) of that Act of 1941, it is n....