https://www.taxtmi.com/caselaws?id=162200 Sale of food, snacks, tea and other eatables in railway canteens was treated as a taxable sale because the substance of the transaction was the commercial sale of goods, with any service element only incidental. The Court distinguished cases where canteen facilities were statutorily required to be run on a non-profit basis, and also distinguished the restaurant situation in Northern India Caterers, where the transaction was characterised as a service. As no statutory obligation for non-profit supply was shown and the assessee was actually selling food and drink, the activity was held exigible to sales tax. en-us Thu, 15 Jul 2004 00:00:00 +0530 Thu, 20 Feb 2014 17:13:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162200 Sale of food, snacks, tea and other eatables in railway canteens was treated as a taxable sale because the substance of the transaction was the commercial sale of goods, with any service element only incidental. The Court distinguished cases where canteen facilities were statutorily required to be run on a non-profit basis, and also distinguished the restaurant situation in Northern India Caterers, where the transaction was characterised as a service. As no statutory obligation for non-profit supply was shown and the assessee was actually selling food and drink, the activity was held exigible to sales tax. Case-Laws VAT and Sales Tax Thu, 15 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162200