https://www.taxtmi.com/caselaws?id=155620 The retrospective expansion of the definition of sale to include food or drink supplied for valuable consideration treats cooked food and allied services supplied by caterers at customer-selected locations as taxable sales under the amended Bengal sales tax law. The earlier characterisation of such arrangements as services or indivisible contracts is displaced by the validating amendment. Caterers may claim the transitional exemption available to supplies not made by restaurants or eating houses for the specified pre-commencement period, but only on proving that no tax was collected from customers. The assessing authority must determine fulfilment of that condition and revise assessments after hearing the claimant. en-us Fri, 08 Sep 1989 00:00:00 +0530 Thu, 05 Sep 2013 18:16:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155620 The retrospective expansion of the definition of sale to include food or drink supplied for valuable consideration treats cooked food and allied services supplied by caterers at customer-selected locations as taxable sales under the amended Bengal sales tax law. The earlier characterisation of such arrangements as services or indivisible contracts is displaced by the validating amendment. Caterers may claim the transitional exemption available to supplies not made by restaurants or eating houses for the specified pre-commencement period, but only on proving that no tax was collected from customers. The assessing authority must determine fulfilment of that condition and revise assessments after hearing the claimant. Case-Laws VAT and Sales Tax Fri, 08 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155620