https://www.taxtmi.com/caselaws?id=157619 The dominant object test determines whether food and drinks supplied by a hotel are taxable as sales or can be treated as a service component. Under Article 366(29-A)(f), table service does not by itself justify exclusion of turnover where the real commercial object remains supply of eatables and drinks and service is merely incidental. The document also states that avoidance of purchase tax on kerosene and diesel depends on proof that the goods had already suffered tax; the burden remains on the assessee under Section 6A of the Karnataka Sales Tax Act, 1957, and a statutory presumption is not displaced merely because the commodities are controlled goods. en-us Fri, 05 Mar 1993 00:00:00 +0530 Tue, 08 Oct 2013 17:03:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157619 The dominant object test determines whether food and drinks supplied by a hotel are taxable as sales or can be treated as a service component. Under Article 366(29-A)(f), table service does not by itself justify exclusion of turnover where the real commercial object remains supply of eatables and drinks and service is merely incidental. The document also states that avoidance of purchase tax on kerosene and diesel depends on proof that the goods had already suffered tax; the burden remains on the assessee under Section 6A of the Karnataka Sales Tax Act, 1957, and a statutory presumption is not displaced merely because the commodities are controlled goods. Case-Laws VAT and Sales Tax Fri, 05 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157619