https://www.taxtmi.com/caselaws?id=153140 Restaurant supply of food is not automatically a taxable sale under the Andhra Pradesh General Sales Tax Act; taxability depends on the facts, especially whether the customer has a right to carry away the food and whether the dominant character of the transaction is service or sale. Where the transaction is seated restaurant service satisfying a bodily want, it is treated as service rather than sale, but counter sales of food and drinks are direct transfers of goods for consideration and remain taxable. The dealer bears the initial burden of showing that customers had no right to take away the food, as that fact lies specially within the dealer's knowledge. en-us Fri, 19 Sep 1980 00:00:00 +0530 Thu, 18 Jul 2013 15:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153140 Restaurant supply of food is not automatically a taxable sale under the Andhra Pradesh General Sales Tax Act; taxability depends on the facts, especially whether the customer has a right to carry away the food and whether the dominant character of the transaction is service or sale. Where the transaction is seated restaurant service satisfying a bodily want, it is treated as service rather than sale, but counter sales of food and drinks are direct transfers of goods for consideration and remain taxable. The dealer bears the initial burden of showing that customers had no right to take away the food, as that fact lies specially within the dealer's knowledge. Case-Laws VAT and Sales Tax Fri, 19 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153140