https://www.taxtmi.com/caselaws?id=100783 Meals served to a resident hotel guest under an indivisible lodging arrangement were not treated as a separate sale of food-stuffs. The Court applied the test that a sale requires an intention to transfer property in goods as goods, whereas a service contract remains one of work or service even if materials are incidentally supplied. Because the hotel stay was a composite service and the bill did not separately identify lodging and food charges, no real intention to buy and sell the meals could be inferred. The supply of meals was therefore not liable to sales tax. en-us Tue, 04 Jan 1972 00:00:00 +0530 Wed, 30 Aug 2017 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100783 Meals served to a resident hotel guest under an indivisible lodging arrangement were not treated as a separate sale of food-stuffs. The Court applied the test that a sale requires an intention to transfer property in goods as goods, whereas a service contract remains one of work or service even if materials are incidentally supplied. Because the hotel stay was a composite service and the bill did not separately identify lodging and food charges, no real intention to buy and sell the meals could be inferred. The supply of meals was therefore not liable to sales tax. Case-Laws VAT and Sales Tax Tue, 04 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100783