Sodexo meal vouchers not taxable under VAT and sales tax; fail test to be classified as 'goods'.

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....Taxability of Sodexo Meal Vouchers - Paper based vouchers - affiliates are bound to honour - appropriate test would be as to whether such vouchers can be traded and sold separately. The answer is in the negative. Therefore, this test of ascertaining the same to be 'goods' is not satisfied. - SC....