https://www.taxtmi.com/caselaws?id=144154 Sales by a railway canteen to railway staff were not sales in the course of trade or business under the Mysore Sales Tax Act, 1957, because the canteen was run as a labour welfare on a no-profit, no-loss basis. The railway administration supplied accommodation and facilities, and the evidence did not show any profit-making object or intention to acquire gain. The then-applicable definition of business required such an intention, while the expanded 1964 definition had no retrospective effect. The bye-laws merely regulated disposal of any surplus and did not establish a business activity. The assessments were therefore without jurisdiction and were quashed in favour of the assessee. en-us Fri, 11 Mar 1966 00:00:00 +0530 Sat, 20 Apr 2013 14:01:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144154 Sales by a railway canteen to railway staff were not sales in the course of trade or business under the Mysore Sales Tax Act, 1957, because the canteen was run as a labour welfare on a no-profit, no-loss basis. The railway administration supplied accommodation and facilities, and the evidence did not show any profit-making object or intention to acquire gain. The then-applicable definition of business required such an intention, while the expanded 1964 definition had no retrospective effect. The bye-laws merely regulated disposal of any surplus and did not establish a business activity. The assessments were therefore without jurisdiction and were quashed in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 11 Mar 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144154