DELHI BAR AND RESTAURANT Vs. STATE OF ORISSA

JUDGEMENT

(1.) IN all these writ petitions common questions of law and fact arise, and so they are disposed of by this judgment.

(2.) PETITIONER , Delhi Bar and Restaurant sells food, eatables, ice-creams, chocolates, fruit juices and other beverages. It was assessed to sales tax under section 12(4) of the Orissa Sales Tax Act (hereinafter referred to as "the Act") for the years 1981-82, 1982-83 and 1983-84. Similarly, petitioner, M/s. Standard Restaurant selling food, eatables and beverages, was assessed to sales tax under section 12(4) of the Act for the years 1980-81 and 1981-82. According to the assessing officer, the petitioners were liable to pay sales tax on the sale of food and drinks in view of the decision in [1980] 45 STC 212 (SC) [Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi].

(3.) THESE cases are covered by the decision of this Court, rendered by the Honourable the Chief Justice and myself, in O.J.C. Nos. 661, 662 and 658 of 1985 and O.J.C. Nos. 374, 626 and 627 of 1986, Sagarika Hotel v. Union of India [1988] 70 STC 269 decided on 22nd February, 1988, in which we held as follows :