https://www.taxtmi.com/caselaws?id=248889 An educational institution's supply of food to residential students was held not to be business under the Uttarakhand Value Added Tax Act, 2005, because tax liability arises only where sales are made in the course of business by a dealer. The court noted that the institution's primary activity was imparting education, not trade, and that hostel food provision was merely incidental and integral to that educational object. In the absence of any independent intention to carry on a food-selling business, the institution could not be treated as a dealer. Tax notices issued on that basis were therefore without jurisdiction and were quashed. en-us Thu, 07 Jul 2011 00:00:00 +0530 Fri, 27 Jun 2014 17:25:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248889 An educational institution's supply of food to residential students was held not to be business under the Uttarakhand Value Added Tax Act, 2005, because tax liability arises only where sales are made in the course of business by a dealer. The court noted that the institution's primary activity was imparting education, not trade, and that hostel food provision was merely incidental and integral to that educational object. In the absence of any independent intention to carry on a food-selling business, the institution could not be treated as a dealer. Tax notices issued on that basis were therefore without jurisdiction and were quashed. Case-Laws VAT and Sales Tax Thu, 07 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248889