https://www.taxtmi.com/caselaws?id=153026 Supply of food and drinks in a hotel to visitors was treated as a service transaction rather than a sale where the substance of the arrangement was consumption in the premises. The governing principle applied was that food supplied in a hotel or restaurant is not exigible to sales tax when service is the real character of the transaction. Later review observations were read as clarifying that sales tax applies only where the dominant object is sale of food and service is merely incidental. On the facts stated, the hotel supply fell within the service category. en-us Fri, 20 Jun 1980 00:00:00 +0530 Tue, 16 Jul 2013 14:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153026 Supply of food and drinks in a hotel to visitors was treated as a service transaction rather than a sale where the substance of the arrangement was consumption in the premises. The governing principle applied was that food supplied in a hotel or restaurant is not exigible to sales tax when service is the real character of the transaction. Later review observations were read as clarifying that sales tax applies only where the dominant object is sale of food and service is merely incidental. On the facts stated, the hotel supply fell within the service category. Case-Laws VAT and Sales Tax Fri, 20 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153026