1954 (4) TMI 34

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....ham, Madurai Taluk, and Messrs. Thiakesar Ali, Manaparai. The turnover in dispute relates to the sales effected by the assessees in canteens run by them for the benefit of their employees, the amounts of such sales being Rs. 28,020-12-6 and Rs. 23,079-10-6 respectively. The question debated is whether the assessees are liable to pay sales tax on these amounts. The department and the Tribunal held ....

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....that it is impossible to consider the assessees as "dealers" in respect of these turnovers, as they do not carry on business and they are not sales in the course of any trade or business of the assessees within the meaning of the Madras General Sales Tax Act. In C.R.P. No. 2292 of 1952*, we considered the meaning of the word "business" used in the definition of "dealer " in the Act and we reached ....