2008 (7) TMI 893

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....food-stuffs to the customers for consumption inside the hotel on the ground that no tax has been collected on such sales? The facts of the case, in short, are that the dealer in the present case is an unregistered dealer and during the relevant period he was running a restaurant. The assessing officer and both the first and second appellate authorities held that the dominant object of the transactions effected inside the restaurant run by the dealer was "sale". Learned Tribunal held that the dealer being an unregistered dealer has not collected any tax on such sales. The periods involved in this case are for the financial years 1980-81 and 1981-82 and the assessment has been made under section 12(5) of the Orissa Sales Tax Act, 1947. ....

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....r any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration ..." Section 6 of the Amendment Act deals with validation and exemption. Section 6(1)(a) of the Amendment Act prescribed that wherever the expression- "'tax on the sale or purchase of goods' occurs, in any of the provisions of the Constitution, and for purposes of any law passed or made or purporting to have been passed or made, before the commencement of the amending Act, in pursuance of any such provision shall be deemed always to have included, a tax on the supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consu....

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....se of Shri Krishna Enterprises v. State of Andhra Pradesh [1990] 76 STC 67, held that on the basis of the Constitution of India (Forty-sixth Amendment) Act, 1982, the Orissa Sales Tax Act was amended and the amended provisions came into force on April 7, 1984 with the provisions corresponding to those contained in the Constitution of India (Forty-sixth Amendment) Act, 1982. The effect of the said amendment, therefore, is that the benefit contemplated by the Fortysixth Amendment was extended up to the date of the State legislation, i.e., April 7, 1984. Subsequently, the honourable Supreme Court in the case of K. Damodarasamy Naidu & Bros. v. State of Tamil Nadu [2000] 117 STC 1, further held as follows: "Section 6 of the Constitution o....