Following the decision of this Court in Northern India Caterers India Ltd. v. Lt.
Governor of Delhi , the Tribunal had held that the supply of refreshments to the visitors of the two hotels owned by the respondent before us was part of a social service and number a sale.
The finding of the Appellate Tribunal, as summarised by the High Court, on which its decision rests is The assessee runs a hotel wherein food and drinks are served to the visitOrs.
The revision petitions were directed against a companymon order of the Karnataka Appellate Tribunal by which the Tribunal allowed the two appeals preferred by the assessee relating to the assessment for the years ended March 31, 1976, and March 31, 1977, respectively.
C. Gupta, J. These two appeals arise out of two revision petitions dismissed by the Karnataka High Court which were preferred by the State of Karnataka under Section 8A of the Karnataka Appellate Tribunal Amendment Act, 1976, read with Section 23 of the Karnataka Sales Tax Act, 1957.
