https://www.taxtmi.com/caselaws?id=151410 Exemption for canteen turnover under G.O. Press No. 2238, Revenue, dated 1 September 1964, was confined to a canteen run by an employer under a statutory obligation, without profit motive, and with employer subsidy of at least 25% of total expenses. A jointly run canteen by three sister concerns did not qualify where one participating concern was not under any statutory obligation to maintain a canteen. The sales were made jointly by the employers and could not be split into exempt and non-exempt portions for individual employers. The entire turnover was therefore held taxable. en-us Wed, 25 Feb 1976 00:00:00 +0530 Wed, 05 Jun 2013 15:58:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151410 Exemption for canteen turnover under G.O. Press No. 2238, Revenue, dated 1 September 1964, was confined to a canteen run by an employer under a statutory obligation, without profit motive, and with employer subsidy of at least 25% of total expenses. A jointly run canteen by three sister concerns did not qualify where one participating concern was not under any statutory obligation to maintain a canteen. The sales were made jointly by the employers and could not be split into exempt and non-exempt portions for individual employers. The entire turnover was therefore held taxable. Case-Laws VAT and Sales Tax Wed, 25 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151410