1988 (3) TMI 417

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....f by this judgment. 2.. Petitioner, Delhi Bar & Restaurant sells food, eatables, ice-creams, chocolates, fruit juices and other beverages. It was assessed to sales tax under section 12(4) of the Orissa Sales Tax Act (hereinafter referred to as "the Act") for the years 1981-82, 1982-83 and 1983-84. Similarly, petitioner, M/s. Standard Restaurant selling food, eatables and beverages, was assessed t....

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....988] 70 STC 269 decided on 22nd February, 1988, in which we held as follows: "In the review decision of the Northern India Caterers case [1980] 45 STC 212 (SC) it was held as follows: '....... 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 renderi....

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....re the dominant object was service and not sale, sales tax could not be assessed on the composite turnover, but where the dominant object is sale of food, eatables, beverages and drinks even to customers in packets and parcels, then sales tax is exigible. In all these cases in hand, the Sales Tax Officers were obsessed with the definition of 'sale' in the 46th Amendment of the Constitution of Indi....

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....er on remand will make attempts to ascertain as to whether the dominant object of the petitioners was "service" or "sale". If they did not sell food, eatables, beverages and drinks in packets and parcels they shall not be liable for sales tax on the turnover for the years under assessment. But, if on the other hand it will be found that they effected packet and parcel sales to outsiders and the sa....