PIPLANI SWEETS Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THESE two writ applications in which the petitioner is the same and the questions are identical were heard together and are being disposed of herewith.

(2.) THE petitioner runs a restaurant wherein it serves meals and tiffin to its guests providing proper seating and other necessary arrangement for their reasonable comforts. The question that falls for consideration in this case is as to whether the sale, or, for that matter, the supply of foodstuffs and other eatables by the petitioner-restaurant to its customers was a "sale" within the meaning of the Orissa Sales Tax Act ("act" for short) and thus exigible to tax or it was only a part of the "service" outside the mischief of the definition, before its amendment by Act No. 13 of 1984.

(3.) IT would appear from the assessment orders that spot inquiries were made by the officers of the Revenue in the afternoon of 15th May, 1980 and 17th May, 1980 incognito. They took their tiffin in the restaurant and also purchased certain eatables (biri badas) for home. On this and some other materials, the Sales Tax Officer has recorded the finding that the dominant object of the dealer was to sell the sweets and other eatables prepared by it and not "service". No separate charge was taken for the sale of the food articles to the customers who consumed the food in the restaurant itself and the provisions like furniture and music were incidental to attract the customers.