https://www.taxtmi.com/caselaws?id=102066 In sales tax matters involving food and drinks supplied in a hotel or restaurant, the taxing authority must examine the facts to decide whether the dominant object is a sale of food and whether any service is merely incidental. A bare finding that the assessee ran a hotel where food and drinks were served to visitors is insufficient to treat the transaction as a non-sale on the basis of social service. The finding below was held inadequate, the order was set aside, and the matter was remitted for fresh assessment in accordance with law. en-us Tue, 27 Jan 1981 00:00:00 +0530 Thu, 12 Sep 2013 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102066 In sales tax matters involving food and drinks supplied in a hotel or restaurant, the taxing authority must examine the facts to decide whether the dominant object is a sale of food and whether any service is merely incidental. A bare finding that the assessee ran a hotel where food and drinks were served to visitors is insufficient to treat the transaction as a non-sale on the basis of social service. The finding below was held inadequate, the order was set aside, and the matter was remitted for fresh assessment in accordance with law. Case-Laws VAT and Sales Tax Tue, 27 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102066