1994 (7) TMI 282

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....AND YOGESHWAR DAYAL JJ. R.C. Verma, T.N. Singh and R.B. Misra, Advocates, for the appellant.   N.N. Goswamy, Senior Advocate (B. Parthasarathy and R.N. Poddar, Advocates, with him), for the respondent.   --------------------------------------------------   The judgment of the Court was delivered by   KULDIP SINGH, J.-This Court in Northern India Caterers (India) ....

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....ing that where food is supplied in an eating-house or restaurant, and it is established upon the facts that the substance of the transaction, evidenced by its dominant object, is a sale of food and the rendering of services is merely incidental, the transaction would undoubtedly be exigible to sales tax. In every case it will be for the taxing authority to ascertain the facts when making an assess....