University's Educational Services Exempt from VAT, Incidental Facilities Not Considered Commercial Enterprise Under Statutory Interpretation

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....HC determined that a university's primary educational mission precludes its ancillary activities from being classified as a business for tax purposes. The court ruled that providing canteen facilities to students does not constitute a commercial enterprise, and therefore the university is not liable for VAT on such incidental transactions. The burden of proving a independent business intention rests with the tax department, which failed to establish such intent. Consequently, the tax demand was deemed invalid, and the petition was allowed, setting aside the tribunal's previous assessment order.....