Supreme Court of India
Sodexo Svc Indiaprivate Limited v. State of Maharashtra & Ors.
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.
What the Court ordered
We are of the opinion that the judgment of the High Court has not discussed and H decided the issue correctly and warrants interference.
Judgment, page 21
From the headnote
Maharashtra Municipal Corporation Act, 1949: ss.2(25), c 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-
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