https://www.taxtmi.com/caselaws?id=164701 Sales of mixies to a unit run canteen qualified for exemption under G.O.P. No. 3125 dated 30.12.1964 because the invoices were issued to the Government of India, Ministry of Defence, Women's Welfare Association Unit Run Canteen, and the goods were ordered, received and paid for by that unit. The Court treated the fact that association members were the ultimate beneficiaries as immaterial. Once the purchaser and transaction satisfied the exemption conditions, the benefit could not be denied on the basis of end-use or the identity of the final users, and the denial of exemption was unsustainable. en-us Wed, 15 Apr 2009 00:00:00 +0530 Tue, 29 Apr 2014 14:23:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164701 Sales of mixies to a unit run canteen qualified for exemption under G.O.P. No. 3125 dated 30.12.1964 because the invoices were issued to the Government of India, Ministry of Defence, Women's Welfare Association Unit Run Canteen, and the goods were ordered, received and paid for by that unit. The Court treated the fact that association members were the ultimate beneficiaries as immaterial. Once the purchaser and transaction satisfied the exemption conditions, the benefit could not be denied on the basis of end-use or the identity of the final users, and the denial of exemption was unsustainable. Case-Laws VAT and Sales Tax Wed, 15 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164701