JUDGMENT B.N. Sapru, J. 1. This is a revision by the assessee and pertains to the assessment year 197677. 2. The assessee runs a small Bhojnalaya. The assessing authority found that there were 8 or 9 chairs and food was served in thalis to the customers. There was no finding by the assessing authority that there was sales across the counter. It was pleaded before the Assessing authority that in view of the decision of the Supreme Court in the case of M/s Northern India Caterers Private Limited v. Lt. Governor,of Delhi (1979) U.P. Tax Cases 826), the assessee was only serving t e customers with food and not selling food to the customers. This plea was negatived with the finding that in India once food is served to a person it cannot be served to another person and, therefore, the assessing authority held that the M/s Northern India Caterers' case will not apply. The assessee pleaded that the turnover was below the taxable limit. This plea was rejected and the turnover was determined at Rs. 45,000. 3. The assessee went in appeal. The appeal was dismissed. Aggrieved, the assessee filed a revision. The revisional authority held that the assessee supplied food in its Bhojnalaya, though it noticed that the assessee's definite case was that it made no counter sales. It went on to hold that the facility of furniture and electricity were incidental. There is no further discussion of the matter by the revisional authority. 4. The supply of foodstuff in Bhojnalaya of the assessee cannot be treated as sales unless the sales tax authorities establish that the title to the food passes to the customers and the customers were free to take the food supplied to them in Bhojnalaya. Unless there is material for the finding, the sales cannot be subjected to tax. It is, in this case, therefore, necessary that the Tribunal should determine whether the supply of food by the assessee in his Bhojnalaya is taxable or not, on the basis of the material on record. 5. Since the matter is being remanded, the determination of turn over shall also be looked into as also the other pleas raised in the revision. 6. 5. Since the matter is being remanded, the determination of turn over shall also be looked into as also the other pleas raised in the revision. 6. In the result, the revision is allowed, the impugned order is set aside and the matter will go back to the Tribunal under Section 11(8) of the Act, to make appropriate orders in accordance with law. The assessee is entitled to his costs which are assessed at Rs. 200. (Petition allowed)