https://www.taxtmi.com/caselaws?id=150928 The amended definition of "business" was wide enough to bring sales made in a statutory canteen within the tax net, even where the canteen was run to discharge an employer's statutory obligation, so the canteen sales were taxable in principle. However, the claimed exemption under a Government Order had not been examined on the facts and was left for reconsideration on remand. The sale of fuse switch boxes qualified for concessional tax under section 3(3) because they were treated as component parts of electrical goods covered by item 41 of the First Schedule, and the remaining statutory conditions were satisfied, so the assessee obtained the concessional rate on that turnover. en-us Mon, 09 Jul 1973 00:00:00 +0530 Fri, 24 May 2013 17:38:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150928 The amended definition of "business" was wide enough to bring sales made in a statutory canteen within the tax net, even where the canteen was run to discharge an employer's statutory obligation, so the canteen sales were taxable in principle. However, the claimed exemption under a Government Order had not been examined on the facts and was left for reconsideration on remand. The sale of fuse switch boxes qualified for concessional tax under section 3(3) because they were treated as component parts of electrical goods covered by item 41 of the First Schedule, and the remaining statutory conditions were satisfied, so the assessee obtained the concessional rate on that turnover. Case-Laws VAT and Sales Tax Mon, 09 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150928