https://www.taxtmi.com/caselaws?id=157286 Restaurant and eating-house supplies of food are taxable where the dominant object of the transaction is sale, because the transitional exemption under section 6(2)(a) of the Constitution (Forty-sixth Amendment) Act, 1982 applies only to service-based transactions and only where no tax was collected. The assessing authority must examine the true nature of the transaction when exemption is claimed, since the dominant-object inquiry determines whether the transaction falls within the tax net. The assessee seeking the exemption bears the burden of proving both that the supply was a service transaction and that tax was not in fact collected. en-us Wed, 18 Sep 1991 00:00:00 +0530 Thu, 03 Oct 2013 16:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157286 Restaurant and eating-house supplies of food are taxable where the dominant object of the transaction is sale, because the transitional exemption under section 6(2)(a) of the Constitution (Forty-sixth Amendment) Act, 1982 applies only to service-based transactions and only where no tax was collected. The assessing authority must examine the true nature of the transaction when exemption is claimed, since the dominant-object inquiry determines whether the transaction falls within the tax net. The assessee seeking the exemption bears the burden of proving both that the supply was a service transaction and that tax was not in fact collected. Case-Laws VAT and Sales Tax Wed, 18 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157286