https://www.taxtmi.com/caselaws?id=151165 Factory canteen sales maintained under a statutory obligation and run on a non-profit basis were held not to constitute the business of selling goods in the commercial sense required for taxable turnover under sales tax law. The charging provision applied only to a dealer carrying on that business, and statutory compulsion to maintain the canteen with regulated prices did not convert the activity into taxable business. At the same time, the transactions remained sales because workers voluntarily purchased goods and statutory regulation did not negate mutual assent. Tax liability was therefore excluded, and inclusion of canteen receipts in turnover was not justified. en-us Fri, 23 Apr 1976 00:00:00 +0530 Fri, 31 May 2013 17:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151165 Factory canteen sales maintained under a statutory obligation and run on a non-profit basis were held not to constitute the business of selling goods in the commercial sense required for taxable turnover under sales tax law. The charging provision applied only to a dealer carrying on that business, and statutory compulsion to maintain the canteen with regulated prices did not convert the activity into taxable business. At the same time, the transactions remained sales because workers voluntarily purchased goods and statutory regulation did not negate mutual assent. Tax liability was therefore excluded, and inclusion of canteen receipts in turnover was not justified. Case-Laws VAT and Sales Tax Fri, 23 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151165