1989 (12) TMI 306 - SC - VAT and Sales Tax

Whether supply of articles of food and drinks to a customer in a hotel constitute sale of goods invoking a transfer of the property in the goods to the customer?

Held that:- Appeal allowed. Set aside the orders of the appellate authorities declining or confirming, as the case may be, the refusal of the benefit of an order under the said proviso and direct that the appeals filed by the respondents before the first appellate authority be now restored and proceeded with on the merits in accordance with law, subject to the condition that the respondent, in each of the appeals, deposits a sum of ₹ 5,000 towards the assessed tax and furnishes security in respect of the balance of the tax to the satisfaction of the said first appellate authority within two months from today.