COMMISSIONER OF SALES TAX Vs. CHINAR RESTAURANT

JUDGEMENT

(1.) BY this application under section 45 (2) of the Delhi Sales Tax Act, 1975, the Commissioner of Sales Tax is seeking a direction that the Tribunal be asked to draw up a statement of case and refer the following two questions of law for the opinion of this Court : " 1. Whether, on the facts and circumstances of the case, the learned Appellate Tribunal was justified in holding that the respondent dealer was not liable to pay tax after 4th November, 1978, since he had not collected the same ?

(2.) WHETHER, on the facts and circumstances of the case, the provisions of the Constitution (Forth-sixth Amendment) Act, 1982, were correctly interpreted and applied by the learned Appellate Tribunal ?" 2. The relevant assessment year is 1978-79.