1963 (3) TMI 30

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..... .-The State is the petitioner and the revision is directed against the order of the Sales Tax Appellate Tribunal, holding that the sale of foodstuffs by the Carriage Works Canteen, Southern Railway, Perambur, is not in the course of business, thereby making the Canteen a "dealer" within the meaning of the Madras General Sales Tax Act. On the admitted position that the Carriage Works Canteen of the .....

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..... ficer[1962] 13 S.T.C. 827. , Veeraswami, J., held that a "business" for the purpose of the Madras General Sales Tax Act should be understood in a commercial sense with a view to make profit and where such an element is absent, the relevant definitions of "dealer" and "sale" would not be satisfied. That was a case where the assessee was also statutorily obliged to run a canteen for the benefit of i .....

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..... r any adventure or concern in the nature of trade, commerce or manufacture, whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern. He argues that this definition should therefore be so construed as to mean that the Legislature had in mind the exclusion of profit motive, so that even a business conducted with a non-profit motive would yet be a "business" for .....

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