https://www.taxtmi.com/caselaws?id=281782 An educational institution providing boarding, lodging and food to resident students was held not to be carrying on the business of selling food for VAT purposes. The Court applied the statutory definitions of "business", "dealer" and "sale" and found that the institution's dominant activity was imparting education, not trade or commerce. The supply of food was only incidental and ancillary to the hostel arrangement, so it did not convert the institution into a dealer or create taxable business activity. The VAT notices and proposed assessments were therefore without jurisdiction and were quashed. en-us Thu, 07 Jul 2011 00:00:00 +0530 Sat, 06 Jul 2019 10:21:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281782 An educational institution providing boarding, lodging and food to resident students was held not to be carrying on the business of selling food for VAT purposes. The Court applied the statutory definitions of "business", "dealer" and "sale" and found that the institution's dominant activity was imparting education, not trade or commerce. The supply of food was only incidental and ancillary to the hostel arrangement, so it did not convert the institution into a dealer or create taxable business activity. The VAT notices and proposed assessments were therefore without jurisdiction and were quashed. Case-Laws Indian Laws Thu, 07 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281782