2007 (9) TMI 544

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..... ating 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 treated the supply of foodstuff, etc., to the employees as sale and levied tax on the turnover. The claim o .....

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..... ourt 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 the case of Bharat Heavy Electrical Ltd., Haridwar v. Commissioner of Sales Tax [2000] UPTC 1179 order of the Tri .....

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