https://www.taxtmi.com/caselaws?id=154479 Food and beverages supplied in a restaurant or snack-bar for consumption within the premises, with seating, furniture, cooling, crockery, cutlery, cleaning and related amenities, are treated as part of an integrated service rather than as goods sold to the customer. On that basis, the transaction does not amount to a sale exigible to sales tax under section 2(h) of the Punjab General Sales Tax Act, 1948. The commentary also notes that a writ petition may not be rejected on alternate-remedy grounds where the matter has remained pending for a substantial period and the authority proceeds on an erroneous assumption of jurisdiction. en-us Wed, 04 Dec 1985 00:00:00 +0530 Wed, 21 Aug 2013 18:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154479 Food and beverages supplied in a restaurant or snack-bar for consumption within the premises, with seating, furniture, cooling, crockery, cutlery, cleaning and related amenities, are treated as part of an integrated service rather than as goods sold to the customer. On that basis, the transaction does not amount to a sale exigible to sales tax under section 2(h) of the Punjab General Sales Tax Act, 1948. The commentary also notes that a writ petition may not be rejected on alternate-remedy grounds where the matter has remained pending for a substantial period and the authority proceeds on an erroneous assumption of jurisdiction. Case-Laws VAT and Sales Tax Wed, 04 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154479