https://www.taxtmi.com/caselaws?id=155309 Restaurant turnover taxability depends on the dominant object of the transaction: if the arrangement is principally one of service, sales tax cannot be levied on the composite turnover, but if the dominant object is the sale of food, eatables, beverages or drinks, the turnover is taxable. The assessment records had not been examined on that basis, because the authority relied mainly on the constitutional amendment without determining whether the business was service-based or sale-based. Fresh examination of the accounts was therefore required, and the existing assessments were set aside for reassessment, leaving liability open to be determined again on remand. en-us Fri, 11 Mar 1988 00:00:00 +0530 Tue, 03 Sep 2013 14:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155309 Restaurant turnover taxability depends on the dominant object of the transaction: if the arrangement is principally one of service, sales tax cannot be levied on the composite turnover, but if the dominant object is the sale of food, eatables, beverages or drinks, the turnover is taxable. The assessment records had not been examined on that basis, because the authority relied mainly on the constitutional amendment without determining whether the business was service-based or sale-based. Fresh examination of the accounts was therefore required, and the existing assessments were set aside for reassessment, leaving liability open to be determined again on remand. Case-Laws VAT and Sales Tax Fri, 11 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155309