Supreme Court · 2000 INSC 528 · Decided 15 November 2000
The East India Hotels LTD. and ANR. v. Union of India and ANR.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 528 · [2000] SUPP. 4 S.C.R. 658
- Case number
- CIVIL APPEAL No. 5086/1989
- Decided
- 15 November 2000
- Bench
- B.N. KIRPAL, N. SANTOSH HEGDE, DORAISWAMY RAJU (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Sales Tax: Delhi Sales Tax Act, 1975. Sections 2(e), {g), (l) , 3 and 4-lmposition of Sales Tax-Sale of foodstuffs in hotel or restaurant-Whether can be subjected to Sales Tax­ Held, food and drink have to be regarded as goods-There is transfer of property in such goods by hotelier in favour price paid, it would amount to sale and would be subject to Sales Tax-No cabaret, floor show or similar entertainment in hotel or restaurant-Sales Tax-Rate of-Held, rate of tax applicable would be as stipulated in Section 4 (/) (d). Interpretation of Statutes-Harmonious
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