https://www.taxtmi.com/caselaws?id=158820 Food and drink supplied in an eating house or restaurant were held taxable as sales where the dominant object was sale of food and the service element was merely incidental. The assessing authority's undisturbed factual finding that the dealer's transactions were predominantly counter-sales with negligible service was decisive. The Forty-sixth Amendment and validation provisions applied only where the supply was by way of service and could not displace a factual finding of sale with minimal service content. The assessment period being prior to 2 February 1983 did not alter that legal position, and the assessment order was restored in favour of the Revenue. en-us Fri, 01 Nov 1996 00:00:00 +0530 Thu, 07 Nov 2013 16:49:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158820 Food and drink supplied in an eating house or restaurant were held taxable as sales where the dominant object was sale of food and the service element was merely incidental. The assessing authority's undisturbed factual finding that the dealer's transactions were predominantly counter-sales with negligible service was decisive. The Forty-sixth Amendment and validation provisions applied only where the supply was by way of service and could not displace a factual finding of sale with minimal service content. The assessment period being prior to 2 February 1983 did not alter that legal position, and the assessment order was restored in favour of the Revenue. Case-Laws VAT and Sales Tax Fri, 01 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158820