https://www.taxtmi.com/caselaws?id=103738 The earlier view that supplying meals in an eating-house or restaurant was not a sale was later clarified to apply only where services were incidental and the substance of the transaction was food sale. After the Constitution (Forty-sixth Amendment) Act, 1982 altered the constitutional position, the prior High Court order exempting railway catering from sales tax could not stand on the earlier legal basis. The matter therefore required reconsideration under the amended law, and the taxing authority was directed to re-examine the assessment afresh in accordance with law. en-us Thu, 14 Jul 1994 00:00:00 +0530 Thu, 05 Sep 2013 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103738 The earlier view that supplying meals in an eating-house or restaurant was not a sale was later clarified to apply only where services were incidental and the substance of the transaction was food sale. After the Constitution (Forty-sixth Amendment) Act, 1982 altered the constitutional position, the prior High Court order exempting railway catering from sales tax could not stand on the earlier legal basis. The matter therefore required reconsideration under the amended law, and the taxing authority was directed to re-examine the assessment afresh in accordance with law. Case-Laws VAT and Sales Tax Thu, 14 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103738