https://www.taxtmi.com/caselaws?id=154995 A restaurant supply of fruit juice, cold drinks and ice-cream is taxable as a sale only if the transaction involves transfer of property in goods for consideration under section 2(o) of the Rajasthan Sales Tax Act, 1954. The article applies the restaurant-transaction test that the substance of the arrangement must be examined: where items are consumed on the premises and the customer has no right to carry them away, the dominant character is service rather than sale. The analysis also treats the absence of a right of appropriation as material in determining taxability. en-us Sat, 05 Oct 1985 00:00:00 +0530 Fri, 30 Aug 2013 18:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154995 A restaurant supply of fruit juice, cold drinks and ice-cream is taxable as a sale only if the transaction involves transfer of property in goods for consideration under section 2(o) of the Rajasthan Sales Tax Act, 1954. The article applies the restaurant-transaction test that the substance of the arrangement must be examined: where items are consumed on the premises and the customer has no right to carry them away, the dominant character is service rather than sale. The analysis also treats the absence of a right of appropriation as material in determining taxability. Case-Laws VAT and Sales Tax Sat, 05 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154995