AIR 2016 SUPREME COURT 413 ::2016 (1) ABR 730 ::(2015) 13 Scale 383 ::AIR 2016 SC (Civil) 691 ::(2016) 1 AllMR 475 (SC) ::(2016) 1 All WC 585 ::2015 (16) SCC 479

Supreme Court Of India

(From : 2015 (3) ABR 245)

Hon'ble Judge(s): A. K. Sikri, R. F. Nariman , JJ

Bombay Provincial Municipal Corporations Act (59 of 1949) , S.2(25), S.2(42), S.2(31A), S.127(2)(aaa), S.152P— (as inserted vide amendment 27 of 2009) - Octroi or Local Body Tax (LBT) - Levy of - 'Goods' for purposes of levy - Sodexo Meal Vouchers provided by appellant to companies/establishments who give it to their employees - Appellant making arrangement with affiliates viz. restaurants etc. from whom employees can procure food and other items - Affiliates after receiving said voucher present same to appellant and get reimbursement of face value of those vouchers after deduction of service charge - Goods belong to affiliates which are sold by them to customer employees on basis of vouchers @page-SC414- It is these affiliates who are getting money for those goods and not appellant, who only gets service charges - Appellant is only a facilitator and medium between affiliates and customers - Vouchers are not 'sold' by appellant to its customers - Aforesaid activity only amounts to rendering service by appellant and not sale of goods as such vouchers cannot be traded and sold separately - Further u/S. 17 of Income Tax Act real character of the transaction is facility by customers as employers to their employees - Sodexo Meal Vouchers are not 'goods' within the meaning of S. 2 (25) of the Act - Not liable for either Octroi or LBT. Income-Tax Act (43 of 1961) , S.17— 2015 (3) ABR 245, R....