https://www.taxtmi.com/caselaws?id=144071 Meals supplied to resident hotel guests under a consolidated boarding-and-lodging charge were not a sale of food because the arrangement was a single composite service, no separate price was fixed, the guest acquired no dominion over identifiable goods, and the taxing authority could not split the contract without statutory basis; that supply was therefore not taxable as a sale. Restaurant meals and packed food supplied to non-resident customers were taxable sales because the customer could order specific food, receive delivery, take it away, or have it served to another person, so property in the goods passed and the sale element predominated. en-us Fri, 14 Jan 1966 00:00:00 +0530 Fri, 19 Apr 2013 10:59:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144071 Meals supplied to resident hotel guests under a consolidated boarding-and-lodging charge were not a sale of food because the arrangement was a single composite service, no separate price was fixed, the guest acquired no dominion over identifiable goods, and the taxing authority could not split the contract without statutory basis; that supply was therefore not taxable as a sale. Restaurant meals and packed food supplied to non-resident customers were taxable sales because the customer could order specific food, receive delivery, take it away, or have it served to another person, so property in the goods passed and the sale element predominated. Case-Laws VAT and Sales Tax Fri, 14 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144071