https://www.taxtmi.com/caselaws?id=127303 Sales made in factory canteens maintained under the statutory duty in section 46 of the Factories Act were not sales in the course of business for sales tax purposes. The court treated "business" in its commercial sense, requiring a profit motive in the sales activity; because the canteens were run on a non-profit basis under rules fixing prices through a managing committee, the assessees did not answer the description of "dealer". The sales tax assessments on the disputed canteen turnover were therefore not sustainable. en-us Mon, 05 Apr 1954 00:00:00 +0530 Thu, 07 Mar 2013 10:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127303 Sales made in factory canteens maintained under the statutory duty in section 46 of the Factories Act were not sales in the course of business for sales tax purposes. The court treated "business" in its commercial sense, requiring a profit motive in the sales activity; because the canteens were run on a non-profit basis under rules fixing prices through a managing committee, the assessees did not answer the description of "dealer". The sales tax assessments on the disputed canteen turnover were therefore not sustainable. Case-Laws VAT and Sales Tax Mon, 05 Apr 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127303