https://www.taxtmi.com/caselaws?id=68903 A co-operative canteen confined to employees of the Accountant General's office was held not to be a dealer under the Tamil Nadu General Sales Tax Act, 1959, because its activities were restricted to members, there was no material of sales to outsiders, and its business references were incidental to the object of supplying refreshments. Supply of refreshments to members was also held not to involve a sale, since the members were treated as owners of the foodstuff and the society acted only as their agent. The assessee's claim for exemption therefore succeeded and the assessments could not be sustained. en-us Thu, 14 Oct 1976 00:00:00 +0530 Sat, 02 Apr 2011 12:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68903 A co-operative canteen confined to employees of the Accountant General's office was held not to be a dealer under the Tamil Nadu General Sales Tax Act, 1959, because its activities were restricted to members, there was no material of sales to outsiders, and its business references were incidental to the object of supplying refreshments. Supply of refreshments to members was also held not to involve a sale, since the members were treated as owners of the foodstuff and the society acted only as their agent. The assessee's claim for exemption therefore succeeded and the assessments could not be sustained. Case-Laws Income Tax Thu, 14 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68903