https://www.taxtmi.com/caselaws?id=150800 Restaurant transactions were held to be sales of goods where the essential object is transfer of property in food for a price; incidental amenities such as service, linen, and comfort do not change that character. Applying the distinction between a contract of sale and a contract of work or service, the Court held that restaurant turnover could be subjected to sales tax under the State Act and that the provision was constitutionally valid. The article 14 challenge was rejected, as the legislature could validly grant exemptions to particular classes of goods. 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 were held to be sales of goods where the essential object is transfer of property in food for a price; incidental amenities such as service, linen, and comfort do not change that character. Applying the distinction between a contract of sale and a contract of work or service, the Court held that restaurant turnover could be subjected to sales tax under the State Act and that the provision was constitutionally valid. The article 14 challenge was rejected, as the legislature could validly grant exemptions to particular classes of goods. Case-Laws VAT and Sales Tax Wed, 25 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150800