https://www.taxtmi.com/caselaws?id=151466 Hotel accommodation with meals served as an incidental amenity was treated as legally distinct from restaurant sales of cooked food, sweets, tea, coffee, dahi and lassi. The Court noted that the hotel exemption principle applies where lodging is the dominant service and meals are ancillary, whereas in a restaurant the primary transaction is the sale of food for a price. It further stressed that a petitioner seeking exemption must clearly prove a genuine hotel component separate from restaurant business; vague pleadings are insufficient in writ proceedings. The commentary therefore indicates that special sales tax notifications cannot be avoided for ordinary restaurant sales unless distinct hotel transactions are established on the facts. en-us Wed, 13 Aug 1975 00:00:00 +0530 Thu, 06 Jun 2013 14:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151466 Hotel accommodation with meals served as an incidental amenity was treated as legally distinct from restaurant sales of cooked food, sweets, tea, coffee, dahi and lassi. The Court noted that the hotel exemption principle applies where lodging is the dominant service and meals are ancillary, whereas in a restaurant the primary transaction is the sale of food for a price. It further stressed that a petitioner seeking exemption must clearly prove a genuine hotel component separate from restaurant business; vague pleadings are insufficient in writ proceedings. The commentary therefore indicates that special sales tax notifications cannot be avoided for ordinary restaurant sales unless distinct hotel transactions are established on the facts. Case-Laws VAT and Sales Tax Wed, 13 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151466