1977 (2) TMI 122

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..... anteen sales were exempt from tax since the assessee had subsidised 25 per cent of the total expenses in running the canteen, as prescribed by the relevant Government Order. The Tribunal has stated: "The total expenses subsidised in regard to the head office at Coimbatore comes to 48 per cent and the branch at Karur comes to 28 per cent. Hence we find that the turnover of Rs. 12,498.00 and Rs. 2 .....

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..... overnment Pleader contends that the rental value was only estimated and that, therefore, it cannot be said to be an expenditure actually incurred. As a matter of fact, since the building belonged to the assessee, the assessee allowed the canteen to be run in that building. But if a building was taken on lease for running the canteen, certainly the rent would form part of the expenses incurred in r .....

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