https://www.taxtmi.com/caselaws?id=158495 Statutory canteen supplies maintained under a legal obligation are not automatically exigible to sales tax; taxability depends on whether the canteen is run as a sale-oriented business or as a welfare service required by the Factories Act. The definitions of "business" and "sale" cannot be applied mechanically where the dominant object is service and the food supply is merely incidental. On the facts discussed, the tribunal had not found sale of food to be the primary object, so the canteen sales were not taxable and the contrary view was overruled. en-us Tue, 19 Dec 1995 00:00:00 +0530 Tue, 29 Oct 2013 16:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158495 Statutory canteen supplies maintained under a legal obligation are not automatically exigible to sales tax; taxability depends on whether the canteen is run as a sale-oriented business or as a welfare service required by the Factories Act. The definitions of "business" and "sale" cannot be applied mechanically where the dominant object is service and the food supply is merely incidental. On the facts discussed, the tribunal had not found sale of food to be the primary object, so the canteen sales were not taxable and the contrary view was overruled. Case-Laws VAT and Sales Tax Tue, 19 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158495