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TMI Blog2018 (5) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... pectively, for the assessment year 1991 - 92. The assessing officer has levied penalty of Rs. 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 Appellate Assistant Commissioner (CT) - III, Chennai. Vide order, dated 5/2/1999, the Appellate Assistant Commissioner (CT) - III, Chennai, ordered as hereunder:- "5. I heard the arguments from both sides and perused the connected records. Though the appellants had contended that their writ petition in W.P.No.7531 of 1993 and petition for stay in W.M.P.No.11875 of 1993, on 19/4/1993, questioning the validity of G.O.P.532 dated 5/9/1990 were admitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hennai, 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 and 1992 - 93 and levied penalty under Section 12 (5) of the Tamil Nadu General Sales Tax Act, 1959. On appeal, the Appellate Assistant Commissioner has confirmed the assessment on the sales turnover of food and drinks and set aside the levy of penalty. Not accepting the orders of the Appellate Assistant Commissioner, the appellant/dealer preferred two appeals and the State has preferred the Cross-Appeal disputing the deletion of penalty. Thus, there are the following two issues ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 of appeal and in the written submissions is invalid and illegal, unjustified on facts and law. 7. He further submitted that the Sales Tax Tribunal ought to have granted second sales exemption on the sales of food and drinks, as per the principles stated by the Supreme Court, in 2000 (7) SCC 39, since as per the Apex Court, there is no question of manufacture or production activity involved while preparing foodstuff. 8. Placing reliance on a decision the Hon'ble Supreme Court in K.DAMODARASAMY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 exercising the power to amend the Constitution under Article 366, cannot and does not amend State Acts. Section 6, therefore, validates retrospectively the Sales Tax Acts of those States which had theretofore 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 case of res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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