VIJAY BAR Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) These two revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the orders of Tribunal dated 13.11.1996 relating to the assessment years 1981-82 and 1982-83 respectively.

(2.) Applicant was running a Restaurant and a Bar. It is the claim of the applicant that he used to supply Food Stuff inside its Restaurant to its customers who came to its Restaurant to satisfy their hunger. It is also submitted that there was seating arrangement inside the Restaurant and customer were only authorised to eat inside the Restaurant and the customers had no right to take away the unconsumed portion and various other facilities namely music and cutlery etc. were provided to the customers. On these facts, the case was that Food Stuff provided to the customers inside the Restaurant, were in the nature of service and not sales. Assessing Authority, however, treated the supply of Food Stuff inside the Restaurant as sales. Applicant filed appeals before the Asstt. Commissioner (Judl.). Sales Tax. For the assessment year 1981-82, Appellate Authority rejected the appeal and confirmed the levy of tax. For the assessment year 1982-83, First Appellate Authority allowed the appeal and remanded back the matter to the Assessing Authority for fresh consideration. Against the order of First Appellate Authority, applicant filed two appeals before the Tribunal. Tribunal vide impugned order, rejected the appeal for the assessment year 1981-82 and allowed the appeal for the assessment year 1982-83. For the assessment year 1982-83, Tribunal remanded back the matter to the Deputy Commissioner (Appeal) to decide the appeal on merit and remand of the case had been held unjustified.

(3.) Heard Counsel for the parties.