https://www.taxtmi.com/caselaws?id=152397 The High Court of Madras ruled in favor of an association running a hostel, finding it exempt from sales tax on mess turnover. The Court determined that the provision of food to hostel inmates did not constitute a sale under the Sales Tax Act. It held that the hostel operation fell under the principle of mutuality, as the association and students collectively managed the mess without engaging in commercial activities. The Court dismissed the tax assessments for the relevant years, affirming the exemption from sales tax liabilities based on the mutuality principle. en-us Thu, 01 Mar 1979 00:00:00 +0530 Tue, 02 Jul 2013 17:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152397 The High Court of Madras ruled in favor of an association running a hostel, finding it exempt from sales tax on mess turnover. The Court determined that the provision of food to hostel inmates did not constitute a sale under the Sales Tax Act. It held that the hostel operation fell under the principle of mutuality, as the association and students collectively managed the mess without engaging in commercial activities. The Court dismissed the tax assessments for the relevant years, affirming the exemption from sales tax liabilities based on the mutuality principle. Case-Laws VAT and Sales Tax Thu, 01 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152397