https://www.taxtmi.com/caselaws?id=158060 The High Court of Karnataka ruled that deductions made by a hotelier from employees' salaries for the supply of food should be considered part of the employees' wages and not as consideration for the sale of food. The Court determined that the deductions were more akin to the deduction of an amenity value rather than a separate contract of sale of food. Emphasizing the relationship between master and servant, the Court held that the deductions for food supplied to employees should be treated as part of wages, ultimately ruling in favor of the petitioner and setting aside the lower authorities' orders. en-us Fri, 16 Dec 1994 00:00:00 +0530 Tue, 15 Oct 2013 17:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158060 The High Court of Karnataka ruled that deductions made by a hotelier from employees' salaries for the supply of food should be considered part of the employees' wages and not as consideration for the sale of food. The Court determined that the deductions were more akin to the deduction of an amenity value rather than a separate contract of sale of food. Emphasizing the relationship between master and servant, the Court held that the deductions for food supplied to employees should be treated as part of wages, ultimately ruling in favor of the petitioner and setting aside the lower authorities' orders. Case-Laws VAT and Sales Tax Fri, 16 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158060