https://www.taxtmi.com/caselaws?id=148454 Supplying prepared food and drinks for consideration in a hospital canteen amounted to carrying on business and attracted the statutory definition of "dealer" under the Andhra Pradesh General Sales Tax Act, 1957. The restricted location, fixed rates, and contractual conditions on cleanliness and service did not change the essential commercial character of the activity. As the proprietor was entitled to the profits and was not merely an agent or trustee, the turnover remained assessable to sales tax. The challenge to jurisdiction failed and the assessment was upheld. en-us Mon, 08 Jul 1968 00:00:00 +0530 Sat, 27 Apr 2013 11:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148454 Supplying prepared food and drinks for consideration in a hospital canteen amounted to carrying on business and attracted the statutory definition of "dealer" under the Andhra Pradesh General Sales Tax Act, 1957. The restricted location, fixed rates, and contractual conditions on cleanliness and service did not change the essential commercial character of the activity. As the proprietor was entitled to the profits and was not merely an agent or trustee, the turnover remained assessable to sales tax. The challenge to jurisdiction failed and the assessment was upheld. Case-Laws VAT and Sales Tax Mon, 08 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148454