1996 (2) TMI 477

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..... facts. Suffice it to say that the assessee maintains a five star hotel at Khajuraho wherein apart from boarding and lodging, other facilities like swimming pool, health club, bar, golf course, conference hall, etc. The assessee was assessed to tax by the Sales Tax Officer under the provisions of the M.P. General Sales Tax Act (hereinafter referred to as "the Act") and that was challenged before t .....

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..... s of the case, the Tribunal was justified in holding that price of food charged from the customers was incidental to service rendered and not liable to tax, even when the assessee had paid the tax admitted by himself in the Government treasury which is a sufficient proof that the price of food charged from the customers was inclusive of sales tax? (ii) Whether the Tribunal was justified in order .....

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