https://www.taxtmi.com/caselaws?id=163543 Purchase and supply of foodstuffs by private educational institutions running student hostels was held not to constitute a separate business activity for sales tax purposes. The court treated the institutions' dominant function as education, and the hostel food service as merely ancillary, incidental and integral to that educational purpose. Charging consideration for the meals did not convert the support activity into commerce. On that basis, the food supply in the hostels could not be taxed under section 6A of the Andhra Pradesh General Sales Tax Act, 1957, and the finding was in favour of the assessees. en-us Mon, 09 Apr 2007 00:00:00 +0530 Fri, 04 Apr 2014 11:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163543 Purchase and supply of foodstuffs by private educational institutions running student hostels was held not to constitute a separate business activity for sales tax purposes. The court treated the institutions' dominant function as education, and the hostel food service as merely ancillary, incidental and integral to that educational purpose. Charging consideration for the meals did not convert the support activity into commerce. On that basis, the food supply in the hostels could not be taxed under section 6A of the Andhra Pradesh General Sales Tax Act, 1957, and the finding was in favour of the assessees. Case-Laws VAT and Sales Tax Mon, 09 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163543