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TMI Blog2004 (7) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... eleven periods of assessments in question? 2.. Whether the Tribunal was justified in holding that the activity of the respondents of selling food-stuffs, etc., amounted to 'sale' and the case of the respondent did not fall within the ratio of the decision of the Supreme Court in the case of Northern India Caterers (India) Ltd. [1978] 42 STC 386?" 2.. So far as question No. 1 is concerned, it does not arise out of the order made by the Tribunal. It was open to the Tribunal to reject the application if it was of the opinion that separate references are required, but for the same purpose, there cannot be a question of law arising out of the impugned judgment delivered by the Tribunal and hence the same is not required to be answered. 3.. So ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y taxed the assessee for a period of three years. The appellate authority held that the assessee was a dealer within the meaning of the term "dealer". Penalties were also levied for non-deposits of the amounts of tax and for non-filing of returns for certain periods. Ultimately, the Assistant Commissioner (Sales Tax) by an order dated May 12, 1975 held that in the case of the assessee for the year 1968-69, the profit-motive was not necessary to constitute business and as such the assessee was a dealer. This question was not examined in detail for the assessment years 1969-70 to 1973-74 and it was observed while passing the orders for later years that the provision of raw material and finished goods and preparation of snacks and tea, etc., a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -profit basis. Not only that, the prices charged were subject to the approval of the Canteen Managing Committee. It is in view of these facts that the decision was rendered in the case of Delhi Cloth & General Mills Company Limited [1976] 38 STC 403 (SC). 4.. The question referred to this Court is whether sale would not fall within the ratio of the decision of the Supreme Court in the case of Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi [1978] 42 STC 386. In the said case, the meals were served to nonresidents also in the restaurant located in the hotel along with the persons who were residents in that hotel on exclusive terms. The court held that service of meals to visitors in the restaurant of the appellant was not taxa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no question of supply of package of services. We may point out that while the Railway charging a fare with food would be covered within the meaning of the "package of service" and in such a situation the levying of sales tax would not be in issue. Here the question is quite different. Our attention is not drawn to any provision making it mandatory for the Railways to provide such facilities for the passengers and the case has not been argued on that basis.
6.. Therefore, we are of the opinion that, considering the material which is placed on record, selling of food stuffs, etc., by the assessee amounted to sale. The references are disposed of accordingly.
Reference disposed of accordingly. X X X X Extracts X X X X X X X X Extracts X X X X
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