https://www.taxtmi.com/caselaws?id=151167 An educational institution's statutory hostel catering was treated as incidental to its dominant academic function, not as a commercial activity of buying and selling foodstuffs. Because the meals were supplied to students, research scholars and related visitors on fixed charges and there was no indication of trading in food, the Court held that the Institute was not a dealer under the U.P. Sales Tax Act. The Sales Tax Officer therefore had no jurisdiction to assess sales tax on the hostel food supply, and the assessment order, notices and consequential directions were set aside. en-us Tue, 12 Feb 1974 00:00:00 +0530 Wed, 01 Apr 2026 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151167 An educational institution's statutory hostel catering was treated as incidental to its dominant academic function, not as a commercial activity of buying and selling foodstuffs. Because the meals were supplied to students, research scholars and related visitors on fixed charges and there was no indication of trading in food, the Court held that the Institute was not a dealer under the U.P. Sales Tax Act. The Sales Tax Officer therefore had no jurisdiction to assess sales tax on the hostel food supply, and the assessment order, notices and consequential directions were set aside. Case-Laws VAT / Sales Tax Tue, 12 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151167