https://www.taxtmi.com/caselaws?id=149768 Sale proceeds from an employees' canteen run under a statutory welfare obligation did not constitute turnover under the Bengal Finance (Sales Tax) Act, 1941. The court noted that "business" under section 2(1a) still requires a commercial activity in trade, commerce, manufacture, or an adventure in the nature of trade; absence of profit motive does not eliminate that basic requirement. Because the canteen was maintained under section 46 of the Factories Act, 1948, on a non-profit basis as a welfare measure, it was neither part of the assessee's manufacturing business nor an activity incidental or ancillary to its commercial trade. The canteen sales were therefore not taxable as turnover. en-us Wed, 08 Apr 1970 00:00:00 +0530 Fri, 03 May 2013 12:48:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149768 Sale proceeds from an employees' canteen run under a statutory welfare obligation did not constitute turnover under the Bengal Finance (Sales Tax) Act, 1941. The court noted that "business" under section 2(1a) still requires a commercial activity in trade, commerce, manufacture, or an adventure in the nature of trade; absence of profit motive does not eliminate that basic requirement. Because the canteen was maintained under section 46 of the Factories Act, 1948, on a non-profit basis as a welfare measure, it was neither part of the assessee's manufacturing business nor an activity incidental or ancillary to its commercial trade. The canteen sales were therefore not taxable as turnover. Case-Laws VAT and Sales Tax Wed, 08 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149768