https://www.taxtmi.com/caselaws?id=150800 Restaurant transactions are characterised as sales of goods where their essential object is transfer of property in food for a price, notwithstanding incidental amenities such as serving, linen and customer comfort. On that basis, restaurant turnover falls within sales tax coverage under the Andhra Pradesh General Sales Tax Act, 1957, as a genuine sale rather than a contract solely for work or service. Meals supplied to hotel residents are distinguished from restaurant sales. Legislative competence to tax genuine goods sales derives from entry 54 of List II, and exemptions for particular classes of goods do not inherently violate article 14. en-us Wed, 25 Sep 1974 00:00:00 +0530 Wed, 22 May 2013 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150800 Restaurant transactions are characterised as sales of goods where their essential object is transfer of property in food for a price, notwithstanding incidental amenities such as serving, linen and customer comfort. On that basis, restaurant turnover falls within sales tax coverage under the Andhra Pradesh General Sales Tax Act, 1957, as a genuine sale rather than a contract solely for work or service. Meals supplied to hotel residents are distinguished from restaurant sales. Legislative competence to tax genuine goods sales derives from entry 54 of List II, and exemptions for particular classes of goods do not inherently violate article 14. Case-Laws VAT and Sales Tax Wed, 25 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150800