https://www.taxtmi.com/caselaws?id=150032 Sales from a factory canteen maintained to satisfy the statutory duty under the Factories Act were not treated as commercial business under the Mysore Sales Tax Act, even after the definition of "business" was enlarged. The removal of profit motive did not eliminate the need for the activity to retain the character of trade, commerce, or an adventure in the nature of trade. Because the canteen operated as a welfare facility for employees on a subsidised basis and not as an independent commercial venture, its sales were not includible in taxable turnover and the assessment orders and demand notices were quashed. en-us Wed, 17 Feb 1971 00:00:00 +0530 Wed, 08 May 2013 10:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150032 Sales from a factory canteen maintained to satisfy the statutory duty under the Factories Act were not treated as commercial business under the Mysore Sales Tax Act, even after the definition of "business" was enlarged. The removal of profit motive did not eliminate the need for the activity to retain the character of trade, commerce, or an adventure in the nature of trade. Because the canteen operated as a welfare facility for employees on a subsidised basis and not as an independent commercial venture, its sales were not includible in taxable turnover and the assessment orders and demand notices were quashed. Case-Laws VAT and Sales Tax Wed, 17 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150032