ASHOKA HOTEL AND RESTAURANT Vs. ADDITIONAL SUPERINTENDENT COMMERCIAL TAXES

JUDGEMENT

(1.) These two writ applications have been heard together as both the cases involve common point of law.

(2.) In C. W. J. C. No. 843 of 1980 (R) the order of assessment for the years 1977-78 and 1978-79 as contained in annexures 3 and 3/A are under challenge. In C. W. J. C. No. 845 of 1980 (R) the order of assessment for the years 1977-78 and 1978-79 as contained in annexures 4/A and 4/B are under challenge.

(3.) The principal points upon which the petitioners have filed the present writ petitions challenging the aforementioned orders of assessment are that no sales tax was payable with regard to the articles of food sold in the restaurant itself and consumed by the customers. In this connection reference has been made to a decision of the Supreme Court reported in AIR 1978 SC 1591 [Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi}. The aforementioned judgment came up for review also and the same is reported in AIR 1980 SC 674 [Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi],