https://www.taxtmi.com/caselaws?id=149987 Where a students' hostel is managed collectively by the residents and monthly expenses are shared among them, the supply of food by the hostel does not involve any transfer of property and therefore is not a sale under the Mysore Sales Tax Act, 1957. On that basis, the assessment machinery could not be invoked against the hostels and the assessment orders were without jurisdiction. The constitutional challenge to the statutory explanation was unnecessary for disposal and was not decided. en-us Thu, 10 Sep 1970 00:00:00 +0530 Tue, 07 May 2013 15:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149987 Where a students' hostel is managed collectively by the residents and monthly expenses are shared among them, the supply of food by the hostel does not involve any transfer of property and therefore is not a sale under the Mysore Sales Tax Act, 1957. On that basis, the assessment machinery could not be invoked against the hostels and the assessment orders were without jurisdiction. The constitutional challenge to the statutory explanation was unnecessary for disposal and was not decided. Case-Laws VAT and Sales Tax Thu, 10 Sep 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149987