https://www.taxtmi.com/caselaws?id=128465 Sales of food and drink by a factory canteen maintained under statutory obligation on a non-profit basis do not constitute business activity under the Madras General Sales Tax Act. Because the canteen was required by factory rules, charges were subject to approval, the occupier bore part of the running cost, and no profit motive existed, the canteen did not answer the statutory meaning of "dealer" or "sale". Transfers to workmen in such a canteen were therefore not taxable sales, and earlier authorities on similarly mandated canteens and statutory supply arrangements were treated as directly applicable. en-us Thu, 26 Apr 1962 00:00:00 +0530 Sat, 06 Apr 2013 11:00:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128465 Sales of food and drink by a factory canteen maintained under statutory obligation on a non-profit basis do not constitute business activity under the Madras General Sales Tax Act. Because the canteen was required by factory rules, charges were subject to approval, the occupier bore part of the running cost, and no profit motive existed, the canteen did not answer the statutory meaning of "dealer" or "sale". Transfers to workmen in such a canteen were therefore not taxable sales, and earlier authorities on similarly mandated canteens and statutory supply arrangements were treated as directly applicable. Case-Laws VAT and Sales Tax Thu, 26 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128465