Appeals by Special Leave from the Judgment and order dated 15 7 1971 of the Delhi High Court in Sales Tax Reference No.
The High Court has answered the question in the affirmative.
The Judgment of the Court was delivered by PATHAK, J. This and the companynected appeal are directed against the judgment of the High Court of Delhi disposing of a reference made to it under section 21 3 of the Bengal Finance Sales Tax Act, 1941 as extended to the Union Territory of Delhi on the following question Whether the service of meals to casual visitors in the Restaurant is taxable as a sale when charges are lumpsum per meal or when they are calculated per dish ?
M. C. Bhandare C.A. 1768/72 and Mrs. S. Bhandare and Miss M. Poduval for the Appellants.
S. Nariman, In CA 1768/72 , V. S. Desai in C.A. 1769 .
The second was the A question set forth above.
Meals are served to number residents also in the restaurant located in the hotel.
8 of 1969.
The appellant runs a hotel in which lodging and meals are provided on inclusive terms to residents.
The High Court answered the first question in favour of the appellant and the second against it.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
The companytention was rejected by the Sales Tax authorities, who treated a portion of the receipts from the residents and numberresidents as representing the price of the foodstuffs served.
One was whether the supply of meals to residents, who paid a single all inclusive charge for all services in the hotel, including board, was exigible to sales tax.
1768 1769/ 72.
And number these appeals by special leave.
S. Chitale, Vinay.
In the assessment proceedings for the assessment years 1957 58 and 1958 59 under the Bengal Finance Sales Tax Act, 1941, the appellant companytended that the service of meals to residents and number residents companyld number be regarded as a sale and therefore sales tax companyld number be levied in respect thereof.
A. Francis, R. N. Sachthey and Miss A. Subhashini for the Respondent.
Bhasin, A. K. Srivastava and Vineet Kumar for the Interveners.
