https://www.taxtmi.com/caselaws?id=150595 Supply of food to employees by a hotel proprietor under a statutory wage arrangement, with monthly wage deductions, was treated as part of the contract of service rather than an independent sale. The analysis applied the essential elements of sale under the Andhra Pradesh General Sales Tax Act, requiring transfer of property in goods, buyer and seller, mutual assent, and price or other monetary consideration. Because the food was provided as an employment amenity and part payment of wages in kind, the deduction was not regarded as real sale price. The supply was therefore not exigible to sales tax. en-us Tue, 30 Jan 1973 00:00:00 +0530 Mon, 20 May 2013 12:15:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150595 Supply of food to employees by a hotel proprietor under a statutory wage arrangement, with monthly wage deductions, was treated as part of the contract of service rather than an independent sale. The analysis applied the essential elements of sale under the Andhra Pradesh General Sales Tax Act, requiring transfer of property in goods, buyer and seller, mutual assent, and price or other monetary consideration. Because the food was provided as an employment amenity and part payment of wages in kind, the deduction was not regarded as real sale price. The supply was therefore not exigible to sales tax. Case-Laws VAT and Sales Tax Tue, 30 Jan 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150595