https://www.taxtmi.com/caselaws?id=153288 A plea going to the root of sales tax liability may be raised for the first time in revision, because there is no estoppel against law and a subsequent declaration of law can be relied on. In restaurant transactions, the controlling inquiry is whether the dominant object is sale of food, with service only incidental; that factual assessment must be made on the proper legal basis. Where that determination has not been properly undertaken, the matter must be reconsidered by the revising authority, and taxability decided afresh on the true facts. en-us Fri, 22 Feb 1980 00:00:00 +0530 Sat, 20 Jul 2013 17:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153288 A plea going to the root of sales tax liability may be raised for the first time in revision, because there is no estoppel against law and a subsequent declaration of law can be relied on. In restaurant transactions, the controlling inquiry is whether the dominant object is sale of food, with service only incidental; that factual assessment must be made on the proper legal basis. Where that determination has not been properly undertaken, the matter must be reconsidered by the revising authority, and taxability decided afresh on the true facts. Case-Laws VAT and Sales Tax Fri, 22 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153288