https://www.taxtmi.com/caselaws?id=165121 Catering contracts are composite transactions containing both a sale element and a service element after the Forty-sixth Amendment, so they cannot be treated as wholly sales merely because food is supplied for consideration. The taxable incidence is confined to the value attributable to the goods sold, while the service component remains outside sales tax. Accordingly, the entire catering turnover is not exigible to tax as sale of goods; the turnover must be segregated so that only the sale element is taxed. en-us Tue, 07 Sep 2010 00:00:00 +0530 Thu, 25 Sep 2014 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165121 Catering contracts are composite transactions containing both a sale element and a service element after the Forty-sixth Amendment, so they cannot be treated as wholly sales merely because food is supplied for consideration. The taxable incidence is confined to the value attributable to the goods sold, while the service component remains outside sales tax. Accordingly, the entire catering turnover is not exigible to tax as sale of goods; the turnover must be segregated so that only the sale element is taxed. Case-Laws VAT and Sales Tax Tue, 07 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165121