2007 (9) TMI 544

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....fter referred to as "the Act") are directed against the order of the Tribunal dated June 11, 2007 relating to the assessment years 2002-03 and 2003-04. The applicant was running a statutory canteen for the benefit of the employees of Nuclear Power Corporation of India Limited, Bulandshahr. Admittedly, the applicant supplied foodstuff, etc., against the sale price. The assessing authority treate....

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....rical Ltd., Haridwar v. Commissioner of Sales Tax reported in [2000] UPTC 1179. It has been held by this court that canteen run by Bharat Heavy Electrical Ltd. has been held liable to tax after the amendment in the definition of "dealer" in section 2(aa) of the Act by the U.P. Taxation Laws Amendment Act, 1975 (U.P. Act No. 38 of 1975).   Respectfully following the aforesaid decision in th....