https://www.taxtmi.com/caselaws?id=163028 After the amendment to the definition of "dealer" in the U.P. Trade Tax Act, supplies of foodstuff from a statutory canteen maintained for employees and run on a no-profit basis were treated as taxable sales when made against sale price. The fact that the canteen was established under the Factories Act for employee welfare did not exclude liability to trade tax. On that basis, the canteen turnover remained assessable and the challenge to the Tribunal's order failed. en-us Thu, 20 Sep 2007 00:00:00 +0530 Thu, 20 Mar 2014 15:12:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163028 After the amendment to the definition of "dealer" in the U.P. Trade Tax Act, supplies of foodstuff from a statutory canteen maintained for employees and run on a no-profit basis were treated as taxable sales when made against sale price. The fact that the canteen was established under the Factories Act for employee welfare did not exclude liability to trade tax. On that basis, the canteen turnover remained assessable and the challenge to the Tribunal's order failed. Case-Laws VAT and Sales Tax Thu, 20 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163028