https://www.taxtmi.com/caselaws?id=279946 Taxability of food and drinks supplied by hotels and restaurants depends on the real character of the transaction. If the dominant object is sale, with any service element merely incidental, the supply may be treated as a taxable sale; if the supply is only incidental to a service relationship, it may not amount to a sale. The nature of each transaction is therefore a factual question for the assessing authority under the relevant sales tax law. Where only show-cause notices have been issued and no factual determination has been made, writ intervention is ordinarily premature. en-us Mon, 11 Jan 1982 00:00:00 +0530 Fri, 12 Apr 2019 12:26:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279946 Taxability of food and drinks supplied by hotels and restaurants depends on the real character of the transaction. If the dominant object is sale, with any service element merely incidental, the supply may be treated as a taxable sale; if the supply is only incidental to a service relationship, it may not amount to a sale. The nature of each transaction is therefore a factual question for the assessing authority under the relevant sales tax law. Where only show-cause notices have been issued and no factual determination has been made, writ intervention is ordinarily premature. Case-Laws Indian Laws Mon, 11 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279946