https://www.taxtmi.com/caselaws?id=127584 Sales tax under the Act applies only to transactions effected in the course of business, not to every sale. Sales made in a factory canteen operated under a statutory obligation under section 46 of the Factories Act and on a no profit, no loss basis were treated as outside the commercial sphere, because they were not carried on with an intention to earn profit. The canteen sales were therefore not liable to sales tax, and the assessment orders were quashed in favour of the assessee. en-us Wed, 10 Oct 1956 00:00:00 +0530 Tue, 12 Mar 2013 15:29:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127584 Sales tax under the Act applies only to transactions effected in the course of business, not to every sale. Sales made in a factory canteen operated under a statutory obligation under section 46 of the Factories Act and on a no profit, no loss basis were treated as outside the commercial sphere, because they were not carried on with an intention to earn profit. The canteen sales were therefore not liable to sales tax, and the assessment orders were quashed in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 10 Oct 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127584