Supreme Court · 1997 INSC 727 · Decided 12 November 1997
Moulin Rouge PVT. LTD. v. The Commercial Tax Officer and ORS.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 727 · [1997] SUPP. 5 S.C.R. 122
- Case number
- CIVIL APPEAL No. 2340/1992
- Decided
- 12 November 1997
- Bench
- S.P. BHARUCHA, S.C. SEN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366; Companies Act
Headnote
Sales Tax: Bengal Finance (Sales Tax) Act, 1941 : . Sections 2(g) (iii) and 26A-Restaurant-Food and drinks served along with other services-Tax not charged separately fi"om customers for food and drinks-No liability to pay sales tax on it-Commercial tax officer-Imposition of sales tax and 7, 1978 till the amendment of the Act-On appeal, held legislature has made a valid classification for the purpose of granting exemption-Appel/ant's case falls under clause (a) of sub-section (2) of section 26A of the Act-Thus entitled to exemption from 7th September, 1978 till the amendment of
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