https://www.taxtmi.com/caselaws?id=101719 Meals served to casual visitors in a hotel restaurant were treated as part of hospitality and service, not as a transfer of property in goods for consideration under the Bengal Finance (Sales Tax) Act, 1941. The charging provision applied only to sales, and the customer did not acquire title to the food as goods when consuming a meal in that setting. The form of charging made no legal difference: a lump sum per meal and separate dish-wise billing both remained part of the same service transaction. On that reasoning, the supply of meals was not taxable as a sale under the Act. en-us Thu, 07 Sep 1978 00:00:00 +0530 Tue, 14 Jan 2014 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101719 Meals served to casual visitors in a hotel restaurant were treated as part of hospitality and service, not as a transfer of property in goods for consideration under the Bengal Finance (Sales Tax) Act, 1941. The charging provision applied only to sales, and the customer did not acquire title to the food as goods when consuming a meal in that setting. The form of charging made no legal difference: a lump sum per meal and separate dish-wise billing both remained part of the same service transaction. On that reasoning, the supply of meals was not taxable as a sale under the Act. Case-Laws VAT and Sales Tax Thu, 07 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101719