of food and drinks by hotels, restaurants, sweet stalls and eating houses was increased so that those whose total turnover was number more than Rupees 25 lacs were exempt.
Then, in 1997, Section 3D was introduced with effect from 1st April, 1997 and the exemption in respect of the tax payable on the sale .
3522 of 1983, 9022 47 of 1985 and Writ Petition No.
No order as to companyts.11812 of 1985 were number argued they are dismissed.
