https://www.taxtmi.com/caselaws?id=157926 The amended definition of "sale" and section 26A of the Bengal Finance (Sales Tax) Act, 1941 were treated as decisive for restaurant receipts from food and drink supplies for earlier quarters. The incidental-service argument was not examined further because the relevant assessment periods preceded the date referred to in section 26A(2)(a). On that basis, the taxpayer could not avoid assessment for those periods, and the disputed assessments and consequential proceedings remained in force. en-us Fri, 12 Jul 1991 00:00:00 +0530 Mon, 14 Oct 2013 10:25:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157926 The amended definition of "sale" and section 26A of the Bengal Finance (Sales Tax) Act, 1941 were treated as decisive for restaurant receipts from food and drink supplies for earlier quarters. The incidental-service argument was not examined further because the relevant assessment periods preceded the date referred to in section 26A(2)(a). On that basis, the taxpayer could not avoid assessment for those periods, and the disputed assessments and consequential proceedings remained in force. Case-Laws VAT and Sales Tax Fri, 12 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157926