https://www.taxtmi.com/caselaws?id=152305 A fiscal exemption for canteen sales under the Government Order was held to require strict compliance with the subsidy condition, including employer contribution of at least 25% of total running expenses even where the canteen was run by the employer. The court found that the assessee had not proved such subsidy on the record, and the burden of establishing entitlement to the exemption was not discharged. The exemption claim therefore failed, and tax on the canteen turnover was restored in favour of the revenue. en-us Sat, 31 Dec 1977 00:00:00 +0530 Fri, 28 Jun 2013 18:18:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152305 A fiscal exemption for canteen sales under the Government Order was held to require strict compliance with the subsidy condition, including employer contribution of at least 25% of total running expenses even where the canteen was run by the employer. The court found that the assessee had not proved such subsidy on the record, and the burden of establishing entitlement to the exemption was not discharged. The exemption claim therefore failed, and tax on the canteen turnover was restored in favour of the revenue. Case-Laws VAT and Sales Tax Sat, 31 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152305