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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Court exempts canteen sales from tax liability under Sales Tax Act</h1> The Madras High Court held that Sri Meenakshi Mills Ltd. and Messrs. Thiakesar Ali were not liable to pay sales tax on sales made in canteens for ... - The Madras High Court held that Sri Meenakshi Mills Ltd. and Messrs. Thiakesar Ali were not liable to pay sales tax on sales made in canteens for employees as they were not considered 'dealers' under the Madras General Sales Tax Act. The court based its decision on the commercial sense of the word 'business' and the absence of a profit motive in the sales. The tax revision cases were allowed with costs. Reported as Gannon Dunkerley & Co., (Madras) Ltd. v. The State of Madras [1954] (5 S.T.C. 216).

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