Supreme Court · 2015 INSC 908 · Decided 9 December 2015
Sodexo SVC Indiaprivate Limited v. State of Maharashtra & ORS.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 908 · [2015] 13 S.C.R. 1232
- Case number
- CIVIL APPEAL No. 4385/2015
- Decided
- 9 December 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 17
Headnote
Maharashtra Municipal Corporation Act, 1949: ss.2(25), c 2(31A), 2(42) - Octroi or Local Body Tax- Imposition of, on Meal Vouchers- In the instant case, paper based vouchers printed by appellant and sold to its customers, who in turn provide these vouchers to their employees for utilizing or different places or outlets to get ready-to-eat D items and beverages of the face value printed on these vouchers - Whether these vouchers can be treated as goods for the purpose of levy of Octroi or Local Body Tax or the said activity only amounts to rendering service by the appellant-
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