Sodexo Svc India Pvt. Ltd vs State Of Maharashtra And Ors

The Supreme Court examined whether Sodexo Meal Vouchers qualify as 'goods' under the Maharashtra Municipal Corporation Act, 1949 for the purpose of Octroi or Local Body Tax (LBT). The Court held that the vouchers are not goods but rather represent a service rendered by the appellant in facilitating transactions between employers and employees. Consequently, the appellant is not liable to pay Octroi or LBT on these vouchers, as they are classified under the Payment and Settlement Systems Act, 2007, which governs their issuance and operation.