https://www.taxtmi.com/caselaws?id=149824 Supply of food to hotel residents under a composite lodging and boarding charge was not a separate sale under the Orissa Sales Tax Act, 1947. A sale under section 2(g) requires transfer of property in goods for consideration, but the charging arrangement showed no separate agreement for food, no separate valuation, no rebate for non-use, and no right for the resident to deal with the food independently. The food supply was treated as an integral part of an indivisible contract for lodging and allied services, so it did not constitute a distinct taxable sale. Rule 90, which applies to separately sold meals and refreshments, did not change that result. en-us Tue, 24 Mar 1970 00:00:00 +0530 Sat, 04 May 2013 10:49:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149824 Supply of food to hotel residents under a composite lodging and boarding charge was not a separate sale under the Orissa Sales Tax Act, 1947. A sale under section 2(g) requires transfer of property in goods for consideration, but the charging arrangement showed no separate agreement for food, no separate valuation, no rebate for non-use, and no right for the resident to deal with the food independently. The food supply was treated as an integral part of an indivisible contract for lodging and allied services, so it did not constitute a distinct taxable sale. Rule 90, which applies to separately sold meals and refreshments, did not change that result. Case-Laws VAT and Sales Tax Tue, 24 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149824