Supreme Court · 1972 INSC 1 · Decided 4 January 1972
State of Punjab v. M/S. Associated Hotels of India LTD.
- Court
- Supreme Court of India
- Citation
- 1972 INSC 1 · [1972] 2 S.C.R. 937
- Case number
- CIVIL APPEAL No. 1207/1968
- Decided
- 4 January 1972
- Bench
- S.M. SIKRI, J.M. SHELAT, G.K. MITTER, I.D. DUA, HANS RAJ KHANNA (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
· S11les-rt1.t-Sale and contract of H'ork and serl'ice-Distinction nnd fC'SIS, The respondent-company was running the business of a hotelier and was registered as a dealer under the Punjab General Sales Tax Act 1948. lt applied for a declaration that it was not liable to sales-tax served to the guests staying in the hotel on the grounds that : (1) the hotel receives guests primarily for the purpose of lodging;. (2) when so receil"zd the management provides him with a number of ameni­ ties including· meals at fixed hours, incidental to such lodging and with
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