JUDGMENT

PATHAK, J. (With TULZAPURKAR, J.):— These Review Petitions are directed against the judgment of this Court dated September 7, 1978 disposing of Civil Appeals Nos. 1768 and 1769 of 1972.

2. Northern India Caterers (India) Ltd. run a hotel in which besides providing lodging and meals to residents it also operates a restaurant where meals are served to non-residents or casual visitors. In a reference made to the High Court of Delhi under S. 21 (3) of the Bengal Finance (Sales Tax) Act, 1941 as extended to the Union Territory of Delhi, the High Court expressed the opinion that the service of the meals to casual visitors in the restaurant was taxable as a sale. On appeal, this Court took a contrary view and held that when meals were served to casual visitors in the restaurant operated by the appellant the service must be regarded as providing for the satisfaction of a human need and could not be regarded as constituting a sale of food when all that the visitors were entitled to do was to eat the food served to them and were not entitled to remove or carry away uneaten food. Supporting considerations included the circumstances that the furniture and furnishings, linen, crockery a