ASSISTANT COMMERCIAL TAXES OFFICER WARD I CIRCLE A JODHPUR Vs. JODHPUR LEGAL PRACTITIONERS CO-OPERATIVE SOCIETY

JUDGEMENT

(1.) THIS is a revision against the order dated 16th April, 1987 of the Sales Tax Tribunal, dismissing the department's appeal. The point involved for decision is covered by my decision in Assistant Commercial Taxes Officer v. Laxmi Misthan Bhandar [1989] 74 STC 260 (Raj); (1988) 25 STL 123 (Raj ). The assessee was running a canteen and the Tribunal has held that sales and the services made by it prior to 2nd February, 1983 when the Forty-sixth Amendment to the Constitution of India came into force are not taxable unless tax has been collected from the customers specifically on bills, and deposited, or arrears of it remains due to be deposited on account of any competent order. The period in question in the present case is prior to the date of coming into force of 46th Amendment to the Constitution on 2nd February, 1983.

(2.) IN the aforesaid decision it was held by me as follows : " The only matter for decision herein is with regard to the transactions prior to 2nd February, 1983 relating to serving food, snacks and beverages, etc. , for consumption by the assessees all of which are restaurants, canteens, eating houses, etc. To this category of assessees and to such transactions sub-section (2) of section 6 of the Constitution (Forty-sixth Amendment) Act, 1982 clearly provides exemption where the tax has not been collected on such supply between the period specified therein. It is only such transactions and by such assessees for this period prior to 2nd February, 1983 that the Tribunal rendered its decision by the impugned order. Sub-section (2) applies 'notwithstanding anything contained in sub-section (1)' which means that even if the tax liability arises by virtue of sub-section (1) the exemption would be available to the assesses in respect of the tax not collected for such supply during the specified period. "