Supreme Court of India
Northern India Caterers (india) Ltd. v. Lt. Governor of Delhi
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
4 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the service of meals to visitors in the restaurant of the appellant is not taxable under the Bengal Finance (Sales Tax) Act, 1941, as extended to the Union Territory of Delhi, and this is so whether a charge is imposed for the meal as a whole or according to the dishes separately ordered.
Judgment, page 6
Where later benches applied it
- 2026 The State of West Bengal v. Jai Hind P.ltd.
- 2025 M/s Aristo Printers Pvt. Ltd. v. Commissioner of Trade Tax, Lucknow, U.P.
- 2024 Commissioner of Customs v. M/s Canon India Pvt. Ltd.
- 2016 State of West Bengal and Others v. Calcutta Club Limited
Of those, 4 referred to
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