ASSISTANT COMMERCIAL TAXES OFFICER BHILWARA Vs. LAXMI MISTHAN BHANDAR

JUDGEMENT

(1.) THIS order shall also dispose of S. B. Sales Tax Revision Petitions Nos. 25 of 1987, 26 of 1987, 27 of 1987, 28 of 1987, 40 of 1987, 36 of 1987, 37 of 1987, 38 of 1987, 39 of 1987, 41 of 1987, 46 of 1987, 47 of 1987 and 45 of 1987 all of which involve for decision the same point.

(2.) THESE revisions are against the common order dated 14th April, 1986 passed by the Rajasthan Sales Tax Tribunal in a bunch of appeals involving one common question which has been mentioned in the Tribunal's order as under : " 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.) THESE revisions are, therefore, dismissed subject to the above observations. No costs. Petitions dismissed. .