1992 (8) TMI 274

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....pectively. The appellant filed an appeal before the Appellate Assistant Commissioner disputing a turnover of Rs. 7,18,032.25 representing the sales of edibles and refreshments in the canteen run by the appellant. The assessing officer overruled the objection of the appellant that they are entitled to the benefit of exemption granted in G.O. Press No. 2238, Revenue dated September 1, 1964. The first appellate authority sustained the claim of the appellant on the ground that the appellant is entitled to the benefits of G.O. dated September 1, 1964 referred to supra. 2.. While matters stood thus, the then Commissioner of Taxes invoked the powers under section 34 of the Act to set aside the relief granted by the first appellate authority on ....

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....e canteen referred to above and that it has not also been proved as a fact. 3.. Aggrieved by the above, this appeal has been filed. Heard the learned counsel appearing on either side. In our view, the exception could be legally taken to the conclusion of the Joint Commissioner that the appellant cannot take advantage of the orders of the Government in G.O. Press, No. 2238, Revenue dated September 1, 1964. It has been found as a fact that it has not been challenged even before us that during the assessment year in question the appellant not only catered to the needs of their own employees but also catered to the needs of the employees of other amalgamated groups of companies of which two companies were not under a statutory obligation to run....

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.... 1455 of 1982 rendered on October 1, 1991 in support of the claim of the appellant. That was a case wherein the learned Judges of the Division Bench considered the issue de hors the exemption notification referred to supra in the light of a claim made on the basis of the decision of the apex Court in Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi [1978] 42 STC 386 and [1980] 45 STC 212. The learned Judges while referring to the findings recorded therein observed that the conclusions arrived at were made without collecting any material on the actual sales made in the canteen, but merely on surmises. As referred to supra, even in the case before us the plea made on behalf of the appellant was rejected on the ground that there i....