TMI Blog1956 (10) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances: The Sales Tax Officer, Chitaldrug, assessed the petitioner to sales tax during the quarters ending June, 1952, September, 1952, March, 1953 and June, 1953, in respect of the sales effected in the canteen attached to the mills. The assessee preferred a review petition before the Deputy Commissioner of Sales Tax, Mysore, that the sales in the canteen did not represent business done by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sales tax as under the Act a dealer is a person who carries on the business of buying and selling goods. It is contended that it is only an activity carried on for commercial purposes with a view to earn profit, whether actually profit is earned or not, that can be regarded as a sale under the Act. This view did not commend itself to the Com- missioner of Sales Tax. It appears to us to be quite cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tax Act, as the club was an association not designed for making a profit nor striving after profit and as there was no intention of making profit by sale of refreshments to members. It may also be mentioned that in the present case in addition to there being no intention on the part of the petitioner mills of making profit by running a canteen the mills are bound to run a canteen on a "no profit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt relief to the petitioner by the issue of a writ though the petitioner in that case had not exhausted his remedy under the Madras General Sales Tax Act. In the case on hand it will be remembered that the order challenged has been made by the Commissioner of Sales Tax setting aside the order of the Deputy Commissioner of Sales Tax. We consider this an appropriate case to issue a writ. We accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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