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1975 (12) TMI 162 - SC - VAT and Sales TaxWhether food made available to a resident customer in a hotel by a hotelier against a consolidated charge for all the services and amenities and food amounts to a sale of an article of food for the purposes of the Food Act Held that:- The definitions of the term 'sale' have in terms, been made subject to the context of the respective Acts in which they occur. Consequently, in judging whether a transaction is a sale or not, due regard must be had to the purpose, scheme and context of the particular Act under which the question arises. The learned Judges of the High Court appear to have overlooked the important distinction between the connotation of 'sale' for purposes of the Sales-tax Act and the one under the Food Act. The High Court has not recorded any finding on the merits of these cases. It has maintained the acquittal merely on the ground that the transaction in question did not amount to "sale" of article of food within the meaning of the Food Adulteration Act. The case would therefore have to go back to the High Court for deciding the appeals on merits. Appeal allowed.
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