https://www.taxtmi.com/caselaws?id=152650 A co-operative society running a canteen is a dealer carrying on business where the real nature of its activity is regular trading in goods, even if the canteen operates on a subsidised or no-profit-no-loss basis. Mutuality or agency may exclude sales tax liability, but no such protection was established here. The supply of eatables, drinks, refreshments and other articles to members and non-members was not a mere hospitality amenity; it constituted sales under the Bengal Finance (Sales Tax) Act, 1941 and was liable to tax. en-us Wed, 26 Sep 1979 00:00:00 +0530 Mon, 08 Jul 2013 13:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152650 A co-operative society running a canteen is a dealer carrying on business where the real nature of its activity is regular trading in goods, even if the canteen operates on a subsidised or no-profit-no-loss basis. Mutuality or agency may exclude sales tax liability, but no such protection was established here. The supply of eatables, drinks, refreshments and other articles to members and non-members was not a mere hospitality amenity; it constituted sales under the Bengal Finance (Sales Tax) Act, 1941 and was liable to tax. Case-Laws VAT and Sales Tax Wed, 26 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152650