https://www.taxtmi.com/caselaws?id=156751 Supply of sweets and tiffins was treated as a sale of goods where the dominant object of the transaction, on the facts, was sale rather than mere service. The taxing authorities' factual finding on dominant character was entitled to finality in reference jurisdiction. The exemption under section 6(2) of the Constitution (Forty-sixth Amendment) Act, 1982 applied only to composite transactions within its scope and did not protect a transaction whose dominant nature was sale. Taxability also was not defeated by the dealer's failure to collect tax from customers, since liability under the charging provision remained on the dealer. The transaction was therefore exigible to tax. en-us Fri, 17 Aug 1990 00:00:00 +0530 Tue, 24 Sep 2013 15:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156751 Supply of sweets and tiffins was treated as a sale of goods where the dominant object of the transaction, on the facts, was sale rather than mere service. The taxing authorities' factual finding on dominant character was entitled to finality in reference jurisdiction. The exemption under section 6(2) of the Constitution (Forty-sixth Amendment) Act, 1982 applied only to composite transactions within its scope and did not protect a transaction whose dominant nature was sale. Taxability also was not defeated by the dealer's failure to collect tax from customers, since liability under the charging provision remained on the dealer. The transaction was therefore exigible to tax. Case-Laws VAT and Sales Tax Fri, 17 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156751