1996 (2) TMI 477

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....ance of the Revenue for calling reference from the Board of Revenue. 2.. It is not necessary to give detail facts. Suffice it to say that the assessee maintains a five star hotel at Khajuraho wherein apart from boarding and lodging, other facilities like swimming pool, health club, bar, golf course, conference hall, etc. The assessee was assessed to tax by the Sales Tax Officer under the provis....

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....questions of law do arise in this matter, which read as under: "(i) Whether, under the facts and circumstances of the case, the Tribunal was justified in holding that price of food charged from the customers was incidental to service rendered and not liable to tax, even when the assessee had paid the tax admitted by himself in the Government treasury which is a sufficient proof that the price o....