1974 (4) TMI 88

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....es Nos. 21 to 28 of 1972. In all these references, the following two questions of law have been referred by the Tribunal for our opinion:   "(1) Whether the petitioner is a 'dealer' within the meaning of section 2(d) of the Punjab General Sales Tax Act, 1948, and is liable to pay sales tax on Its sales turnover? (2) Whether, in the circumstances and on the facts of the case, no sales ta....

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.... 285(1) of the Constitution, and that they were not engaged in the business of sale of foodstuffs because what the railway was doing was providing these amenities on no profit no loss basis. It is on these facts that the questions of law referred to above have been referred to us. So far as the second question is concerned, It presents no difficulty. Article 285(1) of the Constitution Is in the....

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....court in Atlas Cycle Industries Limited, Sonepat v. State of Haryana[1972] 29 S.T.C. 730; [1972] 74 P.L.R. 601., wherein it was held that the supply of goods to its employees by the assessee-company on hire-purchase basis without profit-motive is not liable to sales tax under the Act. A similar case with regard to the sale of foodstuffs in a canteen arose in Tamil Nadu and the High Court took the ....