https://www.taxtmi.com/caselaws?id=145202 Supply of meals to resident hotel guests under an inclusive tariff was not a sale of foodstuffs for sales tax purposes because the composite hotel charge did not contain a separable agreement to sell meals for a distinct price, and property in the food did not pass as in a sale. The guests had no right to take food away, reject it, or obtain a reduction if meals were not taken, so the essential ingredients of sale were absent. Tax authorities cannot deem a non-sale to be a sale by notional computation, and estoppel is unavailable in tax matters. The assessment challenge therefore failed. en-us Mon, 08 May 1967 00:00:00 +0530 Tue, 23 Apr 2013 10:37:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145202 Supply of meals to resident hotel guests under an inclusive tariff was not a sale of foodstuffs for sales tax purposes because the composite hotel charge did not contain a separable agreement to sell meals for a distinct price, and property in the food did not pass as in a sale. The guests had no right to take food away, reject it, or obtain a reduction if meals were not taken, so the essential ingredients of sale were absent. Tax authorities cannot deem a non-sale to be a sale by notional computation, and estoppel is unavailable in tax matters. The assessment challenge therefore failed. Case-Laws VAT and Sales Tax Mon, 08 May 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145202