9911796707
TMI Blog1988 (3) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... od, 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 to sales tax under section 12(4) of the Act for the years 1980-81 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 rendering of services is merely incidental, the transaction would undou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 India with regard to tax on the sale or purchase of goods which inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 sale turnover could be bifurcated on being charged by bills, on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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