Whether a sale of food to a reseller called catering

Mere delivery is not catering. Only liable for VAT.

As per Section 88 of the Finance Act, 1997 caterer has been defined to mean any person who supplies, either directly or indirectly, any food, edible preparations, alcoholic or non-alcoholic beverages or crockery and similar articles or accouterments for any purpose or occasion and an outdoor caterer has been defined as a caterer engaged in providing services in connection with catering at a place other than his own.

In case of Outdoor catering:

Outdoor Catering attracts both Service tax as well as Vat.

In service tax there is an abatement of 50% of the total amount charged has been provided (Notification No. 30/97-ST refers)

Coupons for Outdoor catering given to customer will attract service tax.

Sales by counting coupon will attract VAT. 

Agreed Sir, This activity may be defined as "Outdoor catering" but under VAT they say that it is a mere sale of packed food. How to distinguish?