https://www.taxtmi.com/caselaws?id=150943 Receipts from a canteen maintained under compulsory mining rules were treated as part of the assessee's integrated mining business, because the canteen activity was connected with the mine and worker amenities and was not a separate commercial venture. Food and drink supplied in that canteen were regarded as goods transferred for consideration, so the transactions constituted sales even though the canteen was run under statutory compulsion and on a non-profit or subsidised basis. On that reasoning, the canteen receipts were includible in taxable turnover and were assessable under the sales tax law. en-us Wed, 24 Jul 1974 00:00:00 +0530 Sat, 25 May 2013 10:03:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150943 Receipts from a canteen maintained under compulsory mining rules were treated as part of the assessee's integrated mining business, because the canteen activity was connected with the mine and worker amenities and was not a separate commercial venture. Food and drink supplied in that canteen were regarded as goods transferred for consideration, so the transactions constituted sales even though the canteen was run under statutory compulsion and on a non-profit or subsidised basis. On that reasoning, the canteen receipts were includible in taxable turnover and were assessable under the sales tax law. Case-Laws VAT and Sales Tax Wed, 24 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150943