TMI Blog2008 (7) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - - - - - Dated:- 31-7-2008 - CHAUHAN B.S. C.J. AND MAHAPATRA B.N. , JJ. B.N. MAHAPATRA J. The question of law as has been referred to by the learned Sales Tax Tribunal to this court for opin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the restaurant for the period from September 7, 1978 to February 2, 1983 in view of the provisions of section 6(2) of the Constitution of India (Fortysixth Amendment) Act, 1982 as the dealer had not collected any tax on such sales. This tax revision has been filed at the instance of the Revenue. Learned counsel appearing for the Revenue submits that since the dominant object of the transaction in the restaurant is held to be sale by the assessing officer and both by the first and second appellate authorities, the Tribunal is not justified to annul the assessment. The Constitution of India (Forty-sixth Amendment) Act, 1982 (hereinafter referred to as the Amendment Act ) came into force on February 2, 1983. By section 4 of the Ame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of the apex court, exemption has been granted under section 6(2) of the Amendment Act. It is now necessary to know what is contemplated in section 6(2) of Amendment Act. Section 6(2)(a) reads as follows: 6(2)(a). Where such supply has been made by any restaurant or eating house (by whatever name called), at any time on or after the 7th day of September, 1978, and before the commencement of this Act and the aforesaid tax has not been collected on such supply on the ground that no such tax could have been levied or collected at that time; Section 6(2)(a) provides for exemption from September 7, 1978 till February 2, 1983, when the amending Act came into force. The requirements of section 6(2) are: (a) that tax had not bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6, therefore, validates retrospectively the Sales Tax Acts of those States which had therefore made provision for the levy of sales tax on the supply of food and drink. The levy of sales tax on the supply of food and drink prior to February 2, 1983, in the States of Maharashtra and Uttar Pradesh, where there was no such provision in the respective Sales Tax Acts, is bad in law. 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 Constitutio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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