https://www.taxtmi.com/caselaws?id=771545 Ancillary canteen, mess and tuck shop supplies by an educational institution do not attract VAT unless the revenue proves a separate commercial intention to carry on business. The University's student welfare facilities were held to be incidental to its not-for-profit educational function, so it was not treated as a dealer for those supplies and the turnover could not be artificially bifurcated into taxable and exempt components. The assessment was also invalid because it was made without the mandatory prescribed notice, leaving no lawful basis for remand. VAT on student-oriented supplies in the course of academic activity could not be sustained. en-us Thu, 22 May 2025 00:00:00 +0530 Wed, 28 May 2025 08:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771545 Ancillary canteen, mess and tuck shop supplies by an educational institution do not attract VAT unless the revenue proves a separate commercial intention to carry on business. The University's student welfare facilities were held to be incidental to its not-for-profit educational function, so it was not treated as a dealer for those supplies and the turnover could not be artificially bifurcated into taxable and exempt components. The assessment was also invalid because it was made without the mandatory prescribed notice, leaving no lawful basis for remand. VAT on student-oriented supplies in the course of academic activity could not be sustained. Case-Laws VAT / Sales Tax Thu, 22 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771545