GREEN HOTEL AND RESTAURANT Vs. ASSESSING AUTHORITY

JUDGEMENT

(1.) THIS petition under Article 226 of the Constitution of India has been brought by Messrs Green Hotel and Restaurant Registered, Patiala and proceeds on the following facts :

(2.) THE petitioners are carrying on a hotel and a restaurant at Patiala with branches at Ludhiana and Jullundur. The petitioner-firm was registered under the Pepsu Sales Tax Ordinance, 2006 Bk. , and continues to be so under the East Punjab General Sales Tax Act, 1948, after the merger of the State of Pepsu with the State of Punjab in the year 1956. This firm has been called upon to file a return to pay tax on the sales effected by them during the last few years. They contest their liability to pay tax so far as sales effected by them of Indian food preparations and sweets are concerned. Their case is that sales of the above two items fell within the ambit of entries Nos. 49 and 50 of Schedule 'b' read with Section 6 (1) of the aforesaid Act. Before the 10th July, 1954, the aforesaid entries of the Schedule read as under :column 1 Column 2

(3.) BY virtue of Punjab Government Notification No. 2692-E. and T. 56/2789, dated the 27th December, 1956, item No. 50 has now been entirely omitted from the Schedule.