SODEXO SVC INDIA PVT. LTD. vs STATE OF MAHARASHTRA .

The Supreme Court addressed whether Sodexo Meal Vouchers qualify as 'goods' under the Maharashtra Municipal Corporation Act for the purpose of levying Octroi or Local Body Tax (LBT). The Court held that the vouchers are not goods but represent a service provided by the appellant, thus exempting them from such taxes. The judgment emphasized the regulatory framework under Section 7 of the Payment and Settlement Systems Act, 2007, which governs the issuance of these vouchers as a payment system.