https://www.taxtmi.com/caselaws?id=154356 Canteen supplies made under statutory compulsion may still constitute sales in law, so the compulsory character of the canteen did not exclude the element of sale. However, under the unamended Bihar Sales Tax Act, 1959, dealer status required business or sustained commercial activity with a profit-motive. Because the canteens were maintained under statutory obligation, operated on a no-profit-no-loss basis, depended on subsidy, and were not authorised as a business venture in the company's charter, the company was not treated as a dealer for those canteen sales and was not liable to sales tax on that footing. en-us Fri, 11 Jan 1985 00:00:00 +0530 Sat, 17 Aug 2013 17:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154356 Canteen supplies made under statutory compulsion may still constitute sales in law, so the compulsory character of the canteen did not exclude the element of sale. However, under the unamended Bihar Sales Tax Act, 1959, dealer status required business or sustained commercial activity with a profit-motive. Because the canteens were maintained under statutory obligation, operated on a no-profit-no-loss basis, depended on subsidy, and were not authorised as a business venture in the company's charter, the company was not treated as a dealer for those canteen sales and was not liable to sales tax on that footing. Case-Laws VAT and Sales Tax Fri, 11 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154356