https://www.taxtmi.com/caselaws?id=433489 An educational institution conducting non-profit education and supplying food to hostel students on mess charges was held not to be a dealer carrying on business under the Andhra Pradesh VAT Act, because the dominant activity was education and the hostel mess was only incidental. The VAT registration demand and assessment were therefore unsustainable. The High Court also held that writ jurisdiction was available despite an alternative statutory appeal, since the challenge went to jurisdiction and the assessing authority had proceeded on an erroneous legal premise. The impugned registration demand and assessment were set aside, and refund of amounts deposited pursuant to the assessment order was directed. en-us Mon, 30 Jan 2023 00:00:00 +0530 Mon, 29 Dec 2025 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433489 An educational institution conducting non-profit education and supplying food to hostel students on mess charges was held not to be a dealer carrying on business under the Andhra Pradesh VAT Act, because the dominant activity was education and the hostel mess was only incidental. The VAT registration demand and assessment were therefore unsustainable. The High Court also held that writ jurisdiction was available despite an alternative statutory appeal, since the challenge went to jurisdiction and the assessing authority had proceeded on an erroneous legal premise. The impugned registration demand and assessment were set aside, and refund of amounts deposited pursuant to the assessment order was directed. Case-Laws VAT / Sales Tax Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433489