Kuldip Singh, J. - (1.) This Court in M/s. Northern India Caterers (India) v. Lt. Governor of Delhi, AIR 1978 SC 1591, held that service of meals whether in a hotel or restaurant does not constitute a sale of food for the purpose of levy of sales tax. Following the law laid down by this Court in M/s. Northern India Caterers' case the Allahabad High Court by its order dated December 13, 1979 disposed of sales tax revisions Nos. 838, 837, 532 and 533 of 1979 by holding that the catering done by the northern railway at the railway stations was not exigible to sales tax. This Court had meanwhile by its order dated December 21, 1979, clarified the judgment in M/s. Northern India Caterers' case (supra) to the following effect:-"Indeed, we have no hesitation in saying that where food is supplied in an eating house or restaurant, and it is established upon the facts that the substance of the transaction, evidenced by its dominant object is a sale of food and the rendering of service is merely incidental, the transaction would undoubtedly be exigible to sales tax. In every case it will be for the taxing authority to ascertain the facts when making an assessment under the relevant sales tax law and to determine upon these facts whether a sale of the food supplied is intended."
(2.) The Commissioner of Sales Tax, U. P., Lucknow, thereafter filed Miscellaneous Applications Nos. 9, 10, 11 and 12 of 1980 before the Allahabad High Court for review of the order dated December 13, 1979. The High Court dismissed the applications on the ground that the same were not maintainable. These appeals by way of special leave are against the order of the High Court.
(3.) It is not necessary for us to go into the question as to whether the High Court was justified in dismissing the review applications filed by the appellant. Apart from the clarification dated December 21, 1979 given by this Court the legal position has been altogether changed by the Constitution (46th) Amendment Act, 1982 which came into force with effect from February 3, 1983.;