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1 - 2 of 2 (0.17 seconds)Assistant Commercial Taxes Officer vs Laxmi Misthan Bhandar on 20 April, 1988
2. The point involved for decision is covered by my decision in Assistant Commercial Taxes Officer v. Laxmi Misthan Bhandar
(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 the 46th Amendment to the Constitution on 2nd February, 1983.
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