1978 (9) TMI 154 - SUPREME COURT

Whether the supply of meals by the petitioner to the residents, who pay a single all-inclusive charge for all services in the hotel, including board, if they desire to partake of it, without entitling them to a rebate, if they miss it, is taxable under the Bengal Finance (Sales Tax) Act, 1941, as extended to the Union Territory of Delhi?

Whether the service of meals to casual visitors in the restaurant is taxable as sale when the charges are lump sum per meal or when they are calculated per dish?

Held that:- Appeal allowed. As the service of meals to visitors in the restaurant of the appellant is not taxable under the Bengal Finance (Sales Tax) Act, 1941, as extended to the Union Territory of Delhi, and this is so whether a charge is imposed for the meal as a whole or according to the dishes separately ordered.