https://www.taxtmi.com/caselaws?id=150704 Railway canteen supply of foodstuffs was treated as an amenity run on a no profit no loss basis, so it did not amount to "business" under the Punjab General Sales Tax Act, 1948 and did not make the operator a dealer liable to sales tax. The text also states that where goods remained property of the Union at the time of sale, article 285(1) of the Constitution barred State taxation on those sales, so the levy could not survive. The stated ratio is that sales-tax liability requires a business carried on with profit motive, and Union property is immune from State tax. en-us Wed, 03 Apr 1974 00:00:00 +0530 Tue, 21 May 2013 16:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150704 Railway canteen supply of foodstuffs was treated as an amenity run on a no profit no loss basis, so it did not amount to "business" under the Punjab General Sales Tax Act, 1948 and did not make the operator a dealer liable to sales tax. The text also states that where goods remained property of the Union at the time of sale, article 285(1) of the Constitution barred State taxation on those sales, so the levy could not survive. The stated ratio is that sales-tax liability requires a business carried on with profit motive, and Union property is immune from State tax. Case-Laws VAT and Sales Tax Wed, 03 Apr 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150704