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2008 (7) TMI 893 - ORISSA HIGH COURTWhether, on the facts and in the circumstances of the case, when the dominant object of the transactions effected by the assessee is sale, the Tribunal is correct in law to allow benefit of exemption available under section 6(2) of the Constitution of India (Forty-sixth Amendment) Act, 1982 in respect of sales of food-stuffs to the customers for consumption inside the hotel on the ground that no tax has been collected on such sales? Held that:- In the present case, learned Tribunal has categorically held that the dealer was an unregistered dealer during the years 1980-81 and 1981-82 and had not collected any sales tax on the transaction of sale of food and eatables from the customers inside the restaurant. Here the assessment years in question were 1980-81 and 1981-82 and on the basis of the Constitution Amendment Act, the Orissa Act was amended and the amended provisions came into force on April 7, 1984. Thus the benefit contemplated by the Forty-sixth Amendment of the Constitution is extended up to the date of the State legislation. In view of the above settled position of law, the question of law is answered against the Revenue and in favour of the assessee.
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