https://www.taxtmi.com/caselaws?id=157808 The Forty-sixth Amendment to Article 366(29A) expanded the concept of sale to include supply of food and drinks in service transactions, making restaurant supplies taxable where the substance of the transaction is sale and service is merely incidental. The applicable test is whether the dominant object of the transaction was sale or service, to be determined on the facts of each case. Because no specific finding had been recorded on that issue for the relevant period, the assessment orders were set aside and the matters remanded for fresh consideration of the character of the transactions. en-us Tue, 30 Aug 1994 00:00:00 +0530 Thu, 10 Oct 2013 17:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157808 The Forty-sixth Amendment to Article 366(29A) expanded the concept of sale to include supply of food and drinks in service transactions, making restaurant supplies taxable where the substance of the transaction is sale and service is merely incidental. The applicable test is whether the dominant object of the transaction was sale or service, to be determined on the facts of each case. Because no specific finding had been recorded on that issue for the relevant period, the assessment orders were set aside and the matters remanded for fresh consideration of the character of the transactions. Case-Laws VAT and Sales Tax Tue, 30 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157808