1974 (4) TMI 88

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..... e 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 tax can be levied in view of the provisions of article 285 of the Constitution?" There is no dispute that the Union o .....

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..... lway 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 following terms: "The property of the Union shall, save in so far as Parliament may by law otherwise provide, be exe .....

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..... 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 same view, and that view was affirmed by the Supreme Court in State of Tamil Nadu v. Sri Thirumagal Mills Ltd. and Another[1972 .....

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