TMI Blog2018 (5) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER ( Order of the Court was made by S. Manikumar, J ) Instant Tax Case (Revision) is filed against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai, dated 25/2/2002, made in T.A.No.1029 of 1999. 2. Facts as deduced from the material on record are that Tvl. Hotel Shrilekha Intercontinental, was finally assessed on a total and taxable turnover of ₹ 89,80,528/- and ₹ 70,71,441/-, respectively, for the assessment year 1991 - 92. The assessing officer has levied penalty of ₹ 1,25,924/-, under Section 12 (5) (ii) of the Act. Aggrieved against the order of the Commercial Tax Officer, T.Nagar (East) Assessment Circle, appellant filed Appeal No.110 of 1995, on the file of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missed and partly allowed. 3. Being aggrieved, M/s.Hotel Shrilekha Inter Continental Limited, before the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai, filed Appeal No.110/95 dated 5/2/1999 and A.P.No.22/95, dated 29/12/1998, relating to the assessment years 1991 - 92 and 1992 - 93, respectively, under the Tamil Nadu General Sales Tax Act, 1959. 4. Vide order, dated 25/2/2002, the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai, ordered as hereunder:- 6. The point for decision is Whether the orders of the Appellate Assistant Commissioner are liable to be set aside or not? 7. Point: We find that these appeals related to same dealer of food and drinks during the year 1991 - 92 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n'ble Tamil Nadu Taxation Special Tribunal in the case of Yogeswaran, Ganesh Engineering Works in T.C(R) No.641 of 2001, dated 29/1/2002, penalty cannot be levied in such circumstances. In view of this we do not find any reason to interfere with the well decided orders of the Appellate Assistant Commissioner. 8. In fine, the appeals in T.A.No.1029 of 1999 and 1030 of 1999 and the State Appeal in S.T.A.No.803 of 2000 stands dismissed. 5. Being aggrieved, instant Tax Case Revision has been filed. 6. Mr.V.Srikanth, learned counsel appearing for the petitioner submitted that the proceedings of the Sales Tax Tribunal, dismissing the appeal, without giving any detailed reasoning to the various contentions raised in the grounds o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce that the customer pays for the supply of food in a restaurant cannot be split up between what was charged for food and what was charged for service. The subject of the levy is the supply of the food by the restaurant owner to the customer, though it may be a part of the service that he renders by providing good furniture, furnishing and fixtures, linen crockery and cutlery, music, a dance floor show. Section 6 of the Constitution of India (Forty-sixth Amendment) Act, 1982, providing for retrospective validation of sales tax levied prior to February 2, 1983, on the supply of food and drinks will apply only if the State law had contained a provision entitling the State to levy a lax on the supply of food and drink. Parliament, when ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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