VIKRAMAJIT SEN
FEDERATION OF HOTELS AND RESTAURANTS ASSOCIATION OF INDIA – Appellant
Versus
UNION OF INDIA – Respondent
13. What precisely then is the nature of the transaction and the intention of the parties when a hotelier receives a guest in his hotel? Is there in that transaction an intention to sell him food contained in the meals served to him during his stay in the hotel? It stands to reason that during such stay a well equipped hotel would have to furnish a number of amenities to render the customer's stay comfortable. In the supply of such amenities
REFERRED TO : Northern India Caterers (India) Ltd. vs Lt. Governor of Delhi
State of H.P. vs Associated Hotels of India
The State of Punjab vs. Associated Hotels of India Ltd
K. Damodarasamy Naidu and Bros. vs. State of T.N.
ITC Ltd. vs. Commissioner of Central Excise, New Delhi
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