https://www.taxtmi.com/caselaws?id=105065 Food and drink supplied in a hotel restaurant were treated as goods transferred to customers for price, bringing the transaction within the definition of sale under the Delhi Sales Tax Act, 1975. The Act's charging and rate provisions were read harmoniously, and section 4(1)(c) was understood to show that food or drink served for consumption in a hotel or restaurant was intended to bear tax. Earlier authority under the Bengal Finance (Sales Tax) Act, 1941, as extended to Delhi, did not control because the 1975 Act contained a different statutory scheme with an express provision addressing restaurant supplies. The supply in the appellants' restaurant was therefore a taxable sale, and the challenge to sales tax liability failed. en-us Wed, 15 Nov 2000 00:00:00 +0530 Sat, 11 Feb 2017 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105065 Food and drink supplied in a hotel restaurant were treated as goods transferred to customers for price, bringing the transaction within the definition of sale under the Delhi Sales Tax Act, 1975. The Act's charging and rate provisions were read harmoniously, and section 4(1)(c) was understood to show that food or drink served for consumption in a hotel or restaurant was intended to bear tax. Earlier authority under the Bengal Finance (Sales Tax) Act, 1941, as extended to Delhi, did not control because the 1975 Act contained a different statutory scheme with an express provision addressing restaurant supplies. The supply in the appellants' restaurant was therefore a taxable sale, and the challenge to sales tax liability failed. Case-Laws VAT and Sales Tax Wed, 15 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105065