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Free shipping available! Total tax incl. Continue shopping Proceed to checkout. Our Blogs. Even though you […] Read More. Planning a birthday surprise requires extra time and effort—regardless […] Read More. Paragraph 27 of the said decision reads thus:.
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Even though the definition of the goods purports to be an exclusive one, in effect it is so worded that all tangible movable articles will be the goods for the purposes of the Act by residuary clause 2 22 e. Whether movable article comes as a part of a baggage, or is imported into the country by any other manner, for the purpose of the Customs Act , the provision of Section 12 would be attracted.
These items are moveable goods and would be covered by Section 2 22 e of the Customs Act. Thereafter, he invited our attention to the decision of the Apex Court in the case of Sunrise Associates. In the said decision, the issue before the Apex Court was whether the lottery tickets were the goods for the purposes of sales tax laws. The Apex Court observed that the word "goods" for the purposes of sales tax has been uniformly defined meaning thereby all types of movable property.
The learned counsel relied upon what is held in Paragraphs 43, 45, 47 and 48 of the said decision which read thus:. The Apex Court observed that the possession of lottery tickets gives a right to participate in the draw. It was observed that it is merely a chance that a person holding a ticket gets a price. Therefore, it was held that the lottery tickets were not the goods but merely an actionable claim. This Court in the case of State Bank of India v. Neela Ashok Naik held that the fixed deposit receipts of the bank are the goods which can be pledged as a collateral security.
However, the said vouchers have guaranteed utility and value which are capable of being sold. It will be necessary to make a reference to the decision of the Apex Court in the case of Bharat Sanchar Nigam Limited.
The issue which arose for consideration in the said decision was as regards the nature of transaction by which mobile phone calls are enjoyed. The Apex Court in Paragraph 30 of the said decision held thus:. In this case, we are dealing with the printed paper vouchers.
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As pointed out earlier, the printed vouchers are sold to the customers for the value which is printed on the said vouchers. In turn, the customers hand over them to a user who uses the same for acquiring food and beverages.
Even going by the scheme of the Petitioner, the said vouchers are sold by the Petitioner to its customers. Therefore, the said vouchers which are printed on paper are the goods within the meaning of the said Municipal Corporations Act. After the vouchers are brought within the limits of the Municipal Corporations Act, the same are capable of being sold.
The said vouchers which are capable of being sold, delivered and possessed have its own utility.
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The same cannot be equated with a lottery ticket which merely an actionable claim. The said vouchers cannot be equated with electromagnetic waves.
For the reasons recorded above, we are unable to persuade ourselves to take a view that the said vouchers are not the goods for the purposes of levy of LBT and Octroi. The same are the goods which are capable of being used, consumed or sold within the Municipal Corporation limits. Therefore, the challenge in these Petitions by the Petitioner must fail. Before we part with the judgment, we must note here that the issue whether the Petitions can be entertained in view of the availability of the remedy of Appeal has been already decided by the order dated 2nd September and, therefore, we have not dealt with the said issue.
kamishiro-hajime.info/voice/iphone/application-pro-surveillance.php Cites 17 docs - [ View All ]. User Queries. Maharashtra Municipal Corporations, Municipal.