https://www.taxtmi.com/caselaws?id=154995 Restaurant supplies of fruit juice, cold drinks, ice-cream and similar items are characterised as sales-taxable sales only where property in goods transfers to the customer for consideration. The relevant enquiry is the substance and dominant object of the transaction: consumption on the premises, coupled with no right to carry the items away or appropriate them, indicates a service rather than a sale. On that approach, restaurant consumption of food and drinks does not constitute a taxable sale where the transaction is predominantly one of service and no intended transfer of property in goods exists. 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 Restaurant supplies of fruit juice, cold drinks, ice-cream and similar items are characterised as sales-taxable sales only where property in goods transfers to the customer for consideration. The relevant enquiry is the substance and dominant object of the transaction: consumption on the premises, coupled with no right to carry the items away or appropriate them, indicates a service rather than a sale. On that approach, restaurant consumption of food and drinks does not constitute a taxable sale where the transaction is predominantly one of service and no intended transfer of property in goods exists. Case-Laws VAT and Sales Tax Sat, 05 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154995