Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1949: ss.2(25) Maharashtra Municipal Corporation Act 2(31A) on Meal Vouchers- In the instant case who in turn provide these vouchers to their employees for utilizing in the restaurants or different places or outlets to get ready-to-eat D items and beverages of the face value printed on these vouchers - Whether these vouchers can be treated as goods for the purpose of levy of Oc paper based vouchers printed by appellant and sold to its customers 2(42) - Octroi or Local Body Tax- Imposition of |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Maharashtra Municipal Corporation Act, 1949: ss.2(25), 2(31A), 2(42) — Octroi or Local Body Tax — Imposition of, on Meal Vouchers — In the instant case, paper based vouchers printed by appellant and sold to its customers, who in turn provide these vouchers to their employees for utilizing in the restaurants or different places or outlets to get ready-to-eat items and beverages of the face value printed on these vouchers — Whether these vouchers can be treated as goods for the purpose of levy of Octroi or Local Body Tax or the said activity only amounts to rendering service by the appellant - Held: In this case, the arrangement is made by the appellant with the affiliates for supply of goods against the vouchers — This arrangement is made to help the customers by simply facilitating the provision for making available food items etc of particular amount represented by vouchers to the employees of these customers — Thus, appellant is only a facilitator and a medium between the affiliates and customers and is providing these services — These Meal Vouchers cannot be treated as ‘goods’ for the purpose of levy of Octroi or LBT — Payment and Settlement Systems Act, 2007 — Tax/Taxation — Local Body Tax. |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2015 INSC 908 |
Petitioner | Sodexo Svc Indiaprivate Limited |
Respondent | State Of Maharashtra & Ors. |
SCR | [2015] 13 S.C.R. 1232 |
Judgement Date | 2015-12-09 |
Case Number | 4385-4386 |
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