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    <title>1975 (12) TMI 162 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=165705</link>
    <description>The Supreme Court held that the provision of food by a hotelier to a guest, included in a consolidated charge for room and amenities, constitutes a &quot;sale&quot; under the Prevention of Food Adulteration Act. The Court emphasized that the Food Act&#039;s definition of &quot;sale&quot; is broader than that of the Sales Tax Act and covers all commercial transactions involving the supply of adulterated food. Additionally, the Court affirmed that the term &quot;store&quot; in the Act means &quot;storing for sale.&quot; The case was remitted to the High Court for further proceedings. Appeals were allowed.</description>
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    <pubDate>Wed, 17 Dec 1975 00:00:00 +0530</pubDate>
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      <title>1975 (12) TMI 162 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=165705</link>
      <description>The Supreme Court held that the provision of food by a hotelier to a guest, included in a consolidated charge for room and amenities, constitutes a &quot;sale&quot; under the Prevention of Food Adulteration Act. The Court emphasized that the Food Act&#039;s definition of &quot;sale&quot; is broader than that of the Sales Tax Act and covers all commercial transactions involving the supply of adulterated food. Additionally, the Court affirmed that the term &quot;store&quot; in the Act means &quot;storing for sale.&quot; The case was remitted to the High Court for further proceedings. Appeals were allowed.</description>
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      <pubDate>Wed, 17 Dec 1975 00:00:00 +0530</pubDate>
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