Section 30(1) in The Jammu and Kashmir General Sales Tax Act, 1962
(1)Notwithstanding anything contained in any judgement, decree or order of any Court or other authority to the contrary, all taxes, imposed, assessed or collected or purporting to have been imposed, assessed or collected on the goods, being food or any article of food or drink (whether or not intoxicating) supplied or served by way of or as part of any service or in any other manner whatsoever, with or without any amenity in a restaurant, under any sales tax law before the commencement of the Jammu and Kashmir General Sales Tax (Amendment) Act, 1981, shall be deemed to have been validly imposed, assessed or collected in accordance with the law as amended by the Jammu and Kashmir General Sales Tax (Amendment) Act, 1981 and accordingly,-(a)no suit or other proceeding shall be maintained or continued in any Court or before any authority for the refund of any such tax ;(b)no Court shall enforce any decree or order directing the refund of any such tax ; and(c)any tax imposed or assessed on the aforesaid goods under any sales tax law before the commencement of the Jammu and Kashmir General Sales Tax (Amendment) Act, 1981 but not collected before such commencement may be recovered (after assessment of the tax where necessary) in the manner provided under that law.
