https://www.taxtmi.com/caselaws?id=159461 Canteen sales exemption was denied because the assessee served not only its own employees but also employees of other group companies, including entities not under a statutory obligation to run a canteen; the exemption principle applicable to statutory canteen facilities therefore did not assist it. Taxability of the canteen turnover was remitted for fresh consideration because the revisional authority had not objectively examined the factual position or recorded findings on whether the activity was a sale of goods or a service-oriented arrangement. The assessing authority was directed to reconsider the issue in accordance with law after giving the assessee an opportunity to establish the relevant facts. en-us Tue, 18 Aug 1992 00:00:00 +0530 Mon, 25 Nov 2013 18:14:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159461 Canteen sales exemption was denied because the assessee served not only its own employees but also employees of other group companies, including entities not under a statutory obligation to run a canteen; the exemption principle applicable to statutory canteen facilities therefore did not assist it. Taxability of the canteen turnover was remitted for fresh consideration because the revisional authority had not objectively examined the factual position or recorded findings on whether the activity was a sale of goods or a service-oriented arrangement. The assessing authority was directed to reconsider the issue in accordance with law after giving the assessee an opportunity to establish the relevant facts. Case-Laws VAT and Sales Tax Tue, 18 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159461