1994 (7) TMI 282

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..... ma, T.N. Singh and R.B. Misra, Advocates, for the appellant.   N.N. Goswamy, Senior Advocate (B. Parthasarathy and R.N. Poddar, Advocates, with him), for the respondent.   --------------------------------------------------   The judgment of the Court was delivered by   KULDIP SINGH, J.-This Court in Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi [1978] 42 STC .....

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..... 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 .....

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..... t) Act, 1982, which came into force with effect from February 3, 1983. We, therefore, set aside the impugned order of the High Court dated March 19, 1982, allow the review applications filed by the Commissioner of Sales Tax, U.P., Lucknow, before the High Court and set aside the order dated December 13, 1979, passed by the High Court in sales tax revisions. We remand the case to the Sales Tax Off .....

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