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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

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 ... prior to the date of coming into force of the 46th Amendment to the Constitution on 2nd February, 1983. 3. In the aforesaid decision