Supreme Court · 1978 INSC 156 · Decided 7 September 1978
Northern India Caterers (India) LTD. v. LT. Governor of Delhi
- Court
- Supreme Court of India
- Citation
- 1978 INSC 156 · [1979] 1 S.C.R. 557
- Case number
- CIVIL APPEAL No. 1768/1972
- Decided
- 7 September 1978
- Bench
- P.N. BHAGWATI, V.D. TULZAPURKAR, R.S. PATHAK (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
INDIA CATERERS (INDIA) LTD. v. LT. GOVERNOR OF DELHI September 7, 1978 557 A [P. N. BHAGWATI, V. D. TULZAPURKAR AND R. S. PATHAK, JJ.) B Bengal Fi11ance (Sales Tax) Act 1941 (as extended to the Union Territory -0/ Delhi)--Service of meals to non-residents in a restaurant in a hoter.-SaJe,y a portion 9f the receipts M representing the price Of foodstuffs served and C levied tax. The High Court affirmed the view of tho sales tax authorities. On th:. question whether the transaction constituted sale of foodstuffs. Allowing the appeals lll~LD: 1. Service of meals W non~residents in
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