https://www.taxtmi.com/caselaws?id=158372 A taxing notification granting exemption for canteen sales of food and drinks was construed to apply to the turnover attributable to those specified sales, subject to the prescribed limit, rather than to the co-operative society's entire business turnover. The exempt sales had to be identified and deducted from the dealer's total turnover for sales tax purposes, and not clubbed with unrelated business receipts. On that construction, the canteen operated as a separate exempt activity for the limited purpose of the notification, and recovery proceedings based on inclusion of those sales could not be sustained. en-us Wed, 28 Feb 1996 00:00:00 +0530 Tue, 22 Oct 2013 16:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158372 A taxing notification granting exemption for canteen sales of food and drinks was construed to apply to the turnover attributable to those specified sales, subject to the prescribed limit, rather than to the co-operative society's entire business turnover. The exempt sales had to be identified and deducted from the dealer's total turnover for sales tax purposes, and not clubbed with unrelated business receipts. On that construction, the canteen operated as a separate exempt activity for the limited purpose of the notification, and recovery proceedings based on inclusion of those sales could not be sustained. Case-Laws VAT and Sales Tax Wed, 28 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158372