AMBA BHAVANI Vs. GOVERNMENT OF ANDHRA PRADESH

JUDGEMENT

(1.) All these writ petitions are disposed of by a common judgment as common questions arise for consideration in all of them. The petitioners in all these writ petitions are either the persons engaged in the business of running a hotel, restaurant or eating house or the hotels, restaurants or eating house themselves as the case may be. The relief sought for in all these writ petitions is for a declaration that section 6 of the Constitution (Forty-sixth Amendment) Act, 1982, is unconstitutional and sections 6 and 38 of the Andhra Pradesh General Sales Tax (Amendment) Act (No. 18 of 1985) are ultra vires articles 19(1)(g) and 21 and violative of articles 141, 265 and 300-A and for a direction to the respondents not to levy or collect sales tax from the petitioners for the period prior to 10/04/1985.

(2.) The facts relevant for the purpose of disposal of these writ petitions are not very much in dispute. In State of Himachal Pradesh v. Associated Hotels of India Ltd. [1972] 29 STC 474 (SC); AIR 1972 SC 1131, the Supreme Court held that

(3.) The review petition filed in that case was dismissed by the Supreme Court observing [in Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi [1980] 45 STC 212 (SC)] :