Taxability of Catering Contracts under the Haryana General Sales Tax Act, 1973

Citation : Order of the High Court of Punjab and Haryana at Chandigarh in the matter of M/s CAP ‘N’ CHOPS Caterers Vs State of Haryana (GSTR No. 1 of 2009) Court : Punjab & Haryana High Court Brief Facts · M/s Cap N Chops caterers (hereinafter referred as “the Taxpayer”) is in the business of catering. The Taxpayer entered into an agreement with the management of Staff Training Colleges of two banks for catering, house­keeping and maintenance of kitchen and utensils. · The Taxpayer was obliged to sell cooked food to in-house resident trainees of Banks at rates fixed by t...