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    <title>2001 (8) TMI 1165 - Supreme Court</title>
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    <description>The Court allowed the appeal, setting aside lower authorities&#039; decisions. It held that subsidies for running the canteen should not be part of the sale price for sales tax calculation. The Court distinguished the subsidies from direct consideration for goods sold, emphasizing their voluntary nature and purpose for staff welfare.</description>
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      <description>The Court allowed the appeal, setting aside lower authorities&#039; decisions. It held that subsidies for running the canteen should not be part of the sale price for sales tax calculation. The Court distinguished the subsidies from direct consideration for goods sold, emphasizing their voluntary nature and purpose for staff welfare.</description>
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