https://www.taxtmi.com/caselaws?id=77928 Supply of cooked food and beverages on trains was treated as a sale of goods rather than a pure service arrangement. The court applied the statutory definition of sale, the Sale of Goods Act and Article 366(29A)(f), and found that property in the goods passed when they were loaded on the trains and placed in Railway-owned equipment. Because the passenger had no real choice over menu, quantity, timing or place of service, and the heating and serving element was only incidental, the dominant nature test did not support a composite service contract. The place of sale was held to be Delhi, where appropriation to the contract occurred, making the transaction liable to VAT. en-us Mon, 19 Jul 2010 00:00:00 +0530 Wed, 23 Apr 2014 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77928 Supply of cooked food and beverages on trains was treated as a sale of goods rather than a pure service arrangement. The court applied the statutory definition of sale, the Sale of Goods Act and Article 366(29A)(f), and found that property in the goods passed when they were loaded on the trains and placed in Railway-owned equipment. Because the passenger had no real choice over menu, quantity, timing or place of service, and the heating and serving element was only incidental, the dominant nature test did not support a composite service contract. The place of sale was held to be Delhi, where appropriation to the contract occurred, making the transaction liable to VAT. Case-Laws VAT and Sales Tax Mon, 19 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77928