https://www.taxtmi.com/caselaws?id=139043 Sales in a statutory factory canteen maintained on a non-profit basis were treated as taxable business activity under the Madras General Sales Tax Act, 1959 as amended. The amended definition of business covered trade or commerce whether or not carried on for profit, and the validating provision protected past levies and collections. Although the canteen operated under section 46 of the Factories Act and factory rules for welfare purposes, its regular and systematic supply of food still constituted trade or commerce. The absence of bargaining did not prevent the transactions from being sales in law, and the assessment was sustained. en-us Fri, 06 Nov 1964 00:00:00 +0530 Wed, 17 Apr 2013 17:24:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=139043 Sales in a statutory factory canteen maintained on a non-profit basis were treated as taxable business activity under the Madras General Sales Tax Act, 1959 as amended. The amended definition of business covered trade or commerce whether or not carried on for profit, and the validating provision protected past levies and collections. Although the canteen operated under section 46 of the Factories Act and factory rules for welfare purposes, its regular and systematic supply of food still constituted trade or commerce. The absence of bargaining did not prevent the transactions from being sales in law, and the assessment was sustained. Case-Laws VAT and Sales Tax Fri, 06 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=139043