9911796707
TMI Blog1981 (1) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside the impugned order and send the case back to the Sales Tax Officer concerned for a fresh assessment according to law following the guidelines appearing in the judgment of this Court disposing of the review petition in the Northern India Caterers' case [1978 (12) TMI 157 - SUPREME COURT OF INDIA]. - Civil Appeal No. 335, And 336 of 1981 - - - Dated:- 27-1-1981 - GUPTA A.C. AND BAHARU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.); [1979] 1 S.C.R. 557., the Tribunal had held that the supply of refreshments to the visitors of the two hotels owned by the respondent before us was "part of a social service and not a sale". The High Court taking the same view dismissed the revision petitions. The finding of the Appellate Tribunal, as summarised by the High Court, on which its decision rests is: "The assessee runs a hotel w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be exigible to sales tax. In every case it will before the taxing authorities to ascertain the facts when making an assessment under the relevant sales tax law and to determine upon those facts whether a sale of the food supplied is intended. " Clearly therefore the only finding recorded in this case that the assessee runs a hotel wherein food and drinks are served to the visitors is not suffici ..... X X X X Extracts X X X X X X X X Extracts X X X X
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