https://www.taxtmi.com/caselaws?id=157191 Article 366(29-A)(f) enlarges the concept of sale to include supply of food or other consumables in a service transaction, and the same approach applies to explanation (3-A) to section 2(1)(t) of the Karnataka Sales Tax Act. Restaurant transactions are taxable where the substance of the deal is the sale of food and drinks and any service element is merely incidental; only where the dominant object is rendering service may the supply fall outside sale. On the facts described, the petitioner did not establish that hotel transactions were primarily service-oriented, and the mere employment of staff was insufficient to displace taxability. en-us Thu, 19 Nov 1992 00:00:00 +0530 Tue, 01 Oct 2013 15:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157191 Article 366(29-A)(f) enlarges the concept of sale to include supply of food or other consumables in a service transaction, and the same approach applies to explanation (3-A) to section 2(1)(t) of the Karnataka Sales Tax Act. Restaurant transactions are taxable where the substance of the deal is the sale of food and drinks and any service element is merely incidental; only where the dominant object is rendering service may the supply fall outside sale. On the facts described, the petitioner did not establish that hotel transactions were primarily service-oriented, and the mere employment of staff was insufficient to displace taxability. Case-Laws VAT and Sales Tax Thu, 19 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157191