The judgment of the Court was delivered by

DR. B. P. SARAF, J. - By this reference under section 61(1) of the Bombay Sales Tax Act, 1959, made at the instance of the assessee, the Maharashtra Sales Tax Tribunal has referred the following questions of law to this Court for opinion :

"(1) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the service of food in the various eating rooms of the applicants was a sale as defined in section 2(28) of the Bombay Sales Tax Act, 1959, and was liable to tax ?

(2) Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in rejecting the alternative contention of the applicants that only 50 per cent of the receipts in respect of the services of food in the various eating rooms was liable to tax ?

(3) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in its conclusion that the service of food by the applicants in the eating rooms was not incidental to the services and amenities offered to the customers ?

(4) Whether, on the facts and in the circumstances of the case, there were two implied contracts, one for