https://www.taxtmi.com/caselaws?id=153021 Receipts from hotel restaurant sales, receptions, meetings and special eve charges were not wholly includible in taxable turnover under the Bengal Finance (Sales Tax) Act, 1941 as extended to Delhi, because consolidated charges for food with attendant amenities were treated as service transactions rather than sales simpliciter. The court applied the Supreme Court principle that serving meals with accompanying facilities is not a taxable sale merely because food is supplied for a consolidated amount. Only the portion, if any, relating to actual take-away sale of food retained the character of a sale liable to sales tax. The receipts were therefore excluded from taxable turnover except to that limited extent. en-us Thu, 18 Dec 1980 00:00:00 +0530 Mon, 15 Jul 2013 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153021 Receipts from hotel restaurant sales, receptions, meetings and special eve charges were not wholly includible in taxable turnover under the Bengal Finance (Sales Tax) Act, 1941 as extended to Delhi, because consolidated charges for food with attendant amenities were treated as service transactions rather than sales simpliciter. The court applied the Supreme Court principle that serving meals with accompanying facilities is not a taxable sale merely because food is supplied for a consolidated amount. Only the portion, if any, relating to actual take-away sale of food retained the character of a sale liable to sales tax. The receipts were therefore excluded from taxable turnover except to that limited extent. Case-Laws VAT and Sales Tax Thu, 18 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153021