https://www.taxtmi.com/caselaws?id=77929 A hotel or restaurant transaction was treated as a service contract, with supply of packaged mineral water being merely incidental to that service. On that construction, the Standards of Weights and Measures Act, 1976 and Rule 23 of the Packaged Commodities Rules, 1977 were held to regulate packaging declarations and retail sale conditions, not the price charged in a hotel or restaurant setting where there is no sale or transfer of the commodity as such. The Court therefore concluded that charging above the printed MRP for bottled mineral water served in hotels and restaurants does not contravene the Act, because the provisions relied on do not operate as a price-control restriction on the service provider. en-us Mon, 05 Mar 2007 00:00:00 +0530 Thu, 21 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77929 A hotel or restaurant transaction was treated as a service contract, with supply of packaged mineral water being merely incidental to that service. On that construction, the Standards of Weights and Measures Act, 1976 and Rule 23 of the Packaged Commodities Rules, 1977 were held to regulate packaging declarations and retail sale conditions, not the price charged in a hotel or restaurant setting where there is no sale or transfer of the commodity as such. The Court therefore concluded that charging above the printed MRP for bottled mineral water served in hotels and restaurants does not contravene the Act, because the provisions relied on do not operate as a price-control restriction on the service provider. Case-Laws Indian Laws Mon, 05 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77929