- (1.) M. C. AGARWAL, J. These are revision petitions preferred by the Commissioner of Sales Tax, U. P. and raise a common controversy. They were, therefore, heard together and are disposed of by this common order.
(2.) SALES Tax Revision Nos. 1034 and 1035 of 1987 arise out of a common order dated May 2, 1987 passed by the SALES Tax Tribunal, Allahabad, in dealer's Second Appeal Nos. 393 and 488 of 1985 for assessment years 1976-77 and 1979-80. The dealer supplied food and beverages to customers in a hotel and restaurant and claimed that the receipts on that account were for service rendered and not for sale of goods. This contention has been accepted by the Tribunal. In Sales Tax Revision No. 540 of 1988 the dealer-respondent, M/s. Glaxo Laboratories ran a canteen for serving food and beverages to its employees. Under the provisions of the Factories Act, the dealer was required to maintain a canteen for its employees. Its contention was that the receipts from the supply of food and beverages to the employees was not by way of sale of goods but for rendering services. This contention has been accepted by the Tribunal vide order dated September 22, 1987 passed in Second Appeal No. 211 of 1985 for assessment year 1979-80 which is under challenge in the said revision petition. In Sales Tax Revision No. 1194 of 1988 the dealer-respondent operated a residential hotel as well as a restaurant and as in other cases the dealer's contention that supplying food and beverages it was only rendering services has been accepted by the Tribunal. The Tribunal's order is dated May 27, 1988 passed in Second Appeal No. 55 of 1984.
(3.) IN Sales Tax Revision No. 738 of 1989 also the respondent, Poonam Hotel, raised a similar plea in respect of receipts on account of supply of food and beverages to its customers and its contention has been accepted by the Sales Tax Tribunal, Moradabad vide order dated February 10, 1989 for assessment year 1979-80 which is under challenge in the present revision petition. I have heard Sri K. M. Sahai, learned Standing Counsel for the Commissioner-revisionist and Sri Piyush Agarwal, learned counsel for the respondent in Sales Tax Revision Nos. 1034, 1035 of 1987, 540 and 1149 of 1988. In Sales Tax Revision No. 738 of 1989 no one appeared on behalf of the respondent. " Sale" was defined in section 2 (h) of the U. P. Sales Tax Act as under : " 2 (h) 'sale' means within its granunatical variations and cognate expressions, any transfer of property in goods for cash or deferred payment or other valuable consideration, but does not include a mortgage, hypothecation, charge or pledge; Explanation I.- A transfer of goods on hire purchase or other installment system of payment shall, notwithstanding the fact that the seller retains a title to any goods as security for payment of the price, be deemed to be a sale. " In the Sale of Goods Act, 1930 "sale" is defined as under : " A contract of sale of goods is a contract whereby the seller transfers or agrees to transfer the property in goods to the buyer for a price. There may be a contract of sale between one part-owner and another. ";