https://www.taxtmi.com/caselaws?id=161443 A cooperative society running a canteen under contract was treated as carrying on business and making taxable sales when it purchased raw materials, prepared food, and supplied meals against coupons for consideration. The statutory duty of the factory occupier to provide canteen facilities did not change the character of the society's separate commercial arrangement, because the society was not itself discharging that duty. The broad definition of "business" under the Assam General Sales Tax Act covered the activity, and the transfer of property in food for consideration was held to be a sale liable to sales tax. The assessment and related tax demand were upheld. en-us Thu, 23 Jan 2003 00:00:00 +0530 Tue, 28 Jan 2014 18:28:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161443 A cooperative society running a canteen under contract was treated as carrying on business and making taxable sales when it purchased raw materials, prepared food, and supplied meals against coupons for consideration. The statutory duty of the factory occupier to provide canteen facilities did not change the character of the society's separate commercial arrangement, because the society was not itself discharging that duty. The broad definition of "business" under the Assam General Sales Tax Act covered the activity, and the transfer of property in food for consideration was held to be a sale liable to sales tax. The assessment and related tax demand were upheld. Case-Laws VAT and Sales Tax Thu, 23 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161443