TMI Blog1992 (3) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 definition of the words "sale", "turnover" and "tax" was given effect only from July 1, 1985. Placing reliance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 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 means, any person who carries on the business of buying, selling, supplying or distributing goods directly or otherw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In this context, the learned counsel has brought to our notice that the words "sale", "turnover" and "tax" have been given extended meaning by amendment only with effect from July 1, 1985, though section 5-C was amended with effect from February 2, 1983. Therefore, according to the learned counsel for the petitioner-club, in respect of the turnover that relates to the transactions for the period February 2, 1983 to June 30, 1985, no tax can be levied. Having regard to the provisions of section 5-C of the Act and the definition of "dealer", we are unable to accept the contention of the learned counsel for the petitioner-club. As already mentioned, the four components that have to be specifically indicated for levying the tax have been clearl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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