https://www.taxtmi.com/caselaws?id=156500 Restaurant turnover for periods before 7 September 1978 remained taxable where the dominant object of the transaction was the sale of food and drinks and the service element was only incidental. The constitutional amendment and the validating State amendment were treated as removing earlier doubt and as preserving levy and collection under the Karnataka Sales Tax Act, subject to statutory exemptions. The assessees had reported the turnover as sales and paid tax, and produced no material showing that the supplies were outside taxability or that the tax had not been collected so as to attract exemption. The assessments were therefore upheld and the challenge to taxability failed. en-us Fri, 02 Sep 1988 00:00:00 +0530 Fri, 20 Sep 2013 17:20:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156500 Restaurant turnover for periods before 7 September 1978 remained taxable where the dominant object of the transaction was the sale of food and drinks and the service element was only incidental. The constitutional amendment and the validating State amendment were treated as removing earlier doubt and as preserving levy and collection under the Karnataka Sales Tax Act, subject to statutory exemptions. The assessees had reported the turnover as sales and paid tax, and produced no material showing that the supplies were outside taxability or that the tax had not been collected so as to attract exemption. The assessments were therefore upheld and the challenge to taxability failed. Case-Laws VAT and Sales Tax Fri, 02 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156500