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This set of appeals relating to the sales of eatables being dealt with, under this order, have one thing in common. They all relate to the period prior to 2nd February, 1983 on which the 46th Amendment to the Constitution came into effect. The assessees in all these cases are restaurants/canteens/eating houses serving food, snacks and beverages as their only or substantial business.

3. The gist of the Tribunal's order is that it holds that sales and services by restaurants/canteens, etc., made prior to 2nd February, 1983 are not taxable unless tax had 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. Aggrieved by this decision of the Tribunal, the department has preferred these revisions.