https://www.taxtmi.com/caselaws?id=154320 Sales of food, drinks, snacks, tea and coffee in a workers' canteen are includible in gross and taxable turnover only if, on the facts, the dominant object of the transaction is sale of food and any service element is merely incidental. The governing test is the true nature of the transaction, not its label as a welfare service. In the absence of a factual finding on dominant object and incidental service, tax liability cannot be conclusively determined. The reference was answered conditionally, and the matter was to be disposed of afresh under that test. en-us Mon, 13 Feb 1984 00:00:00 +0530 Sat, 17 Aug 2013 12:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154320 Sales of food, drinks, snacks, tea and coffee in a workers' canteen are includible in gross and taxable turnover only if, on the facts, the dominant object of the transaction is sale of food and any service element is merely incidental. The governing test is the true nature of the transaction, not its label as a welfare service. In the absence of a factual finding on dominant object and incidental service, tax liability cannot be conclusively determined. The reference was answered conditionally, and the matter was to be disposed of afresh under that test. Case-Laws VAT and Sales Tax Mon, 13 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154320