https://www.taxtmi.com/caselaws?id=153491 Restaurant service was treated as a question of dominant character: where meals and drinks are supplied with seating, crockery, cooling arrangements and similar amenities, the transaction is characterised as service rather than a transfer of property in food as goods. Applying settled Supreme Court principles, the burden remained on the revenue to prove that the dominant object was a sale, and section 14 of the Haryana General Sales Tax Act, 1973 could not assist unless a sale was first shown. On the facts stated, the supply of food and beverages was not established as a taxable sale, so the notices and assessment orders were quashed. en-us Thu, 13 Jan 1983 00:00:00 +0530 Wed, 24 Jul 2013 12:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153491 Restaurant service was treated as a question of dominant character: where meals and drinks are supplied with seating, crockery, cooling arrangements and similar amenities, the transaction is characterised as service rather than a transfer of property in food as goods. Applying settled Supreme Court principles, the burden remained on the revenue to prove that the dominant object was a sale, and section 14 of the Haryana General Sales Tax Act, 1973 could not assist unless a sale was first shown. On the facts stated, the supply of food and beverages was not established as a taxable sale, so the notices and assessment orders were quashed. Case-Laws VAT and Sales Tax Thu, 13 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153491