1978 (12) TMI 157 - SUPREME COURT

Whether the service of meals is or is not a sale?

Whether on the facts of the present case a review is justified?

Whether the judgment suffers from an error apparent on the face of the record?

Held that:- Appeal dismissed. Review petition dismissed. No hesitation in saying 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 undoubtedly be exigible to sales tax. In every case it will be for the taxing authority 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.