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TMI Blog1991 (4) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... f sales tax holding the turnover as not exigible to tax since it did not represent sale but only service. This view was taken by the assessing authority in view of the judgment rendered by the Supreme Court in Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi [1978] 42 STC 386. It transpires that subsequent to the passing of the assessment order certain fresh facts came to the notice o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] 45 STC 212 and it was argued that there was no sale of food and that service is the dominant object of the transactions in the respondents' Bhavan and, therefore, the turnover was not exigible to tax. The appellate authority, however, found that there was sale of food which was predominant object and that the rendering of service was merely incidental. Accordingly, the appeal was dismissed and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve remitted the matter to the assessing authority for investigation on the question of fact since it had been observed in Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi [1980] 45 STC 212 (SC) that this question of fact should be decided in each case with reference to nature and the substance of the transaction. In every case it is a matter for the assessing authority to ascertain th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions made in Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi [1980] 45 STC 212 (SC). 3.. Mr. Natarajan, learned counsel for the respondent, submitted that in view of the 46th Amendment to the Constitution of India the assessee would not be liable. It will be open to the assessee to raise all such points before the assessing authority at the time when the fresh assessment proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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