https://www.taxtmi.com/caselaws?id=128860 A factory canteen maintained under a statutory obligation and run without profit may still fall within the expanded concept of business for sales tax purposes, because the absence of profit does not prevent the canteen transactions from being treated as sales; the employer was therefore treated as a dealer and the canteen sales were taxable. By contrast, a university dining-hall serving resident students on a fee basis was held to be incidental to the institution's educational function, with the charges treated as a fee rather than a true sale price, so the university was not a dealer and the dining-hall charges were not liable to sales tax. en-us Wed, 25 Mar 1964 00:00:00 +0530 Fri, 12 Apr 2013 14:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128860 A factory canteen maintained under a statutory obligation and run without profit may still fall within the expanded concept of business for sales tax purposes, because the absence of profit does not prevent the canteen transactions from being treated as sales; the employer was therefore treated as a dealer and the canteen sales were taxable. By contrast, a university dining-hall serving resident students on a fee basis was held to be incidental to the institution's educational function, with the charges treated as a fee rather than a true sale price, so the university was not a dealer and the dining-hall charges were not liable to sales tax. Case-Laws VAT and Sales Tax Wed, 25 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128860