https://www.taxtmi.com/caselaws?id=165705 Food supplied by a hotelier to a resident customer for a consolidated charge for accommodation, amenities and food is treated as a sale under the Prevention of Food Adulteration Act, 1954 because the Act's definition of sale is broad and covers food offered for money consideration even if not separately billed. The word "store" in sections 7 and 16 means storage for sale, not mere storage simpliciter, since those provisions must be read with the Act's scheme covering sale, manufacture for sale, storage for sale and distribution for sale of adulterated food. The appeals succeeded, the High Court judgment was set aside, and the matters were remitted for decision on merits. en-us Wed, 17 Dec 1975 00:00:00 +0530 Thu, 07 Aug 2014 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165705 Food supplied by a hotelier to a resident customer for a consolidated charge for accommodation, amenities and food is treated as a sale under the Prevention of Food Adulteration Act, 1954 because the Act's definition of sale is broad and covers food offered for money consideration even if not separately billed. The word "store" in sections 7 and 16 means storage for sale, not mere storage simpliciter, since those provisions must be read with the Act's scheme covering sale, manufacture for sale, storage for sale and distribution for sale of adulterated food. The appeals succeeded, the High Court judgment was set aside, and the matters were remitted for decision on merits. Case-Laws VAT and Sales Tax Wed, 17 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165705