SODEXO SVC INDIAPRIVATE LIMITED versus STATE OF MAHARASHTRA & ORS.

SODEXO SVC INDIAPRIVATE LIMITED versus STATE OF MAHARASHTRA & ORS.

Meal vouchers are not goods for the purposes of Octroi or Local Body Tax under the Maharashtra Municipal Corporation Act, 1949, as they are non-transferrable instruments issued solely to facilitate provision of food to employees, and the appellant acts as a service provider, not as a seller of goods.

Parties
Appellant: Sodexo SVC India Private Limited; Respondents: State of Maharashtra & Ors.
Jurisdiction
India
Judgment Date
09 December 2015
Procedural Posture
Civil Appeal / Final Hearing and Judgment
Outcome
Appeals allowed
Legal Topics
Octroi, Local Body Tax, Goods Definition, Payment Systems Regulation
Tax Law Municipal Law Octroi Local Body Tax Goods Definition Payment Systems Regulation

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Parties

Sodexo SVC India Private Limited

Appellant

State of Maharashtra & Ors.

Respondents

Procedural Posture

Civil Appeal / Final Hearing and Judgment

Legal Issues

  1. 1 Whether meal vouchers issued by the appellant can be treated as 'goods' for the purpose of levy of Octroi or Local Body Tax under the Maharashtra Municipal Corporation Act, 1949
  2. 2 Whether the activity amounts to rendering service or sale of goods

Ratio Decidendi

Meal vouchers are not goods for the purposes of Octroi or Local Body Tax under the Maharashtra Municipal Corporation Act, 1949, as they are non-transferrable instruments issued solely to facilitate provision of food to employees, and the appellant acts as a service provider, not as a seller of goods.

Court Disposition

Appeals allowed

Orders

  • Judgment of the High Court set aside
  • Sodexo Meal Vouchers are not 'goods' within the meaning of Section 2(25) of the Act