https://www.taxtmi.com/caselaws?id=128363 The High Court of Madras determined that the sales turnover of an Electricity Department Canteen fell within the scope of the Madras General Sales Tax Act. The court held that the canteen's transactions constituted sales, emphasizing the presence of a profit motive in its operations, even when catering to non-members. The court dismissed the petition, ruling that engaging in sales to outsiders indicated a profit motive, aligning with the definition of business activity under the Act. The judgment upheld the assessment of the petitioner's turnover as valid and ordered the petition's dismissal with costs incurred. en-us Mon, 27 Nov 1961 00:00:00 +0530 Wed, 03 Apr 2013 15:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128363 The High Court of Madras determined that the sales turnover of an Electricity Department Canteen fell within the scope of the Madras General Sales Tax Act. The court held that the canteen's transactions constituted sales, emphasizing the presence of a profit motive in its operations, even when catering to non-members. The court dismissed the petition, ruling that engaging in sales to outsiders indicated a profit motive, aligning with the definition of business activity under the Act. The judgment upheld the assessment of the petitioner's turnover as valid and ordered the petition's dismissal with costs incurred. Case-Laws VAT and Sales Tax Mon, 27 Nov 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128363