https://www.taxtmi.com/caselaws?id=128651 The High Court of Madras upheld the Sales Tax Appellate Tribunal's decision that the sale of foodstuffs by the Carriage Works Canteen of the Southern Railway did not constitute a business activity under the Madras General Sales Tax Act. The Court emphasized the necessity of a profit motive for an activity to be classified as a business under the Act, rejecting the argument that non-profit activities could fall within the definition of "business." The petitioner's appeal was dismissed, and they were ordered to bear the costs, including counsel's fee. en-us Mon, 25 Mar 1963 00:00:00 +0530 Tue, 09 Apr 2013 16:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128651 The High Court of Madras upheld the Sales Tax Appellate Tribunal's decision that the sale of foodstuffs by the Carriage Works Canteen of the Southern Railway did not constitute a business activity under the Madras General Sales Tax Act. The Court emphasized the necessity of a profit motive for an activity to be classified as a business under the Act, rejecting the argument that non-profit activities could fall within the definition of "business." The petitioner's appeal was dismissed, and they were ordered to bear the costs, including counsel's fee. Case-Laws VAT and Sales Tax Mon, 25 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128651