https://www.taxtmi.com/caselaws?id=151359 Canteen sales were held exempt where the canteen was run by the employer under a statutory obligation, operated without profit motive, and the employer subsidised at least 25% of total expenses; the exemption was not limited to co-operative employee-run canteens. Sales-return deduction was also allowed in the year the goods were actually returned, even if the original sales had occurred in an earlier assessment year. On the merits, both disputed additions were sustained in favour of the assessee, although the revision petition was dismissed with costs. en-us Thu, 22 Jan 1976 00:00:00 +0530 Wed, 05 Jun 2013 10:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151359 Canteen sales were held exempt where the canteen was run by the employer under a statutory obligation, operated without profit motive, and the employer subsidised at least 25% of total expenses; the exemption was not limited to co-operative employee-run canteens. Sales-return deduction was also allowed in the year the goods were actually returned, even if the original sales had occurred in an earlier assessment year. On the merits, both disputed additions were sustained in favour of the assessee, although the revision petition was dismissed with costs. Case-Laws VAT and Sales Tax Thu, 22 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151359