https://www.taxtmi.com/caselaws?id=159484 A mill canteen maintained to satisfy a statutory welfare obligation under the Factories Act was treated as rendering of service to workers, not a sale of food liable to sales tax or entry tax. The decisive factor was the dominant character of the activity: it functioned as an integral incident of the industrial establishment and a welfare measure, regardless of whether it was operated by the mill, an association, or a contractor. On that basis, the assessment orders lacked jurisdictional support, and the impugned assessment, appellate, revisional, and revisional-confirming orders were quashed. en-us Tue, 17 Jan 1995 00:00:00 +0530 Tue, 26 Nov 2013 12:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159484 A mill canteen maintained to satisfy a statutory welfare obligation under the Factories Act was treated as rendering of service to workers, not a sale of food liable to sales tax or entry tax. The decisive factor was the dominant character of the activity: it functioned as an integral incident of the industrial establishment and a welfare measure, regardless of whether it was operated by the mill, an association, or a contractor. On that basis, the assessment orders lacked jurisdictional support, and the impugned assessment, appellate, revisional, and revisional-confirming orders were quashed. Case-Laws VAT and Sales Tax Tue, 17 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159484