Defence on the
allegation that the Unit-Run- Canteens are part of the
Canteen Stores Department and since the Canteen Stores
Department forms a part ... employees. In the Defence Services there are two
types of canteens;, (1) Canteen Stores Department, and (2)
Unit-Run-Canteens. The Canteen Stores Department
Control.
(ii) Canteen Section as a part of Q/Coord in QMG's
Branch Army Headquarters (India).
(iii) Canteen Stores Department (India).
The duties ... President was conveyed to the continuance of Canteen
Services (India) inclusive the Canteen Stores Department
(India) as a Government of India Undertaking to function
under
said entry, Military, Naval, Air Force, NCC canteens and Canteen Stores Department are eligible for concessional rate of tax at half of the rate ... organisation. Entry 6 states Military, Naval, Air Force (NCC canteens and Canteen Stores Department). So far as sale effected by the CSD to defence personnel
results achieved in the form of increase in sales to Canteen Stores Department are spectacular. The main argument of the department is that though ... assessee that in the relevant periods, the sales to Canteen Stores Department have increased by 74% in assessment year 1983-84 and by another
been held that the turnover to Military Canteens/ Canteen Stores Department tax would be treated as generally "exempted within the meaning of Section ... claim of exemption on the sale to Military Canteens/ Canteen Stores Department for Rs. 82,88,645.36 p is concerned, order of the assessing authority
Lloyds Sales corporation with that of one charged for the Defence Canteen Stores Department, the third respondent came to the conclusion that there was sufficient ... cost price, whereas, in respect of sales to the Defence Canteen Stores Department, the price charged included transit insurance, freight charges etc. In the circumstances
Parrys Confectionary Limited (called the assessee) in favour of the Canteen Stores Department (India), Bombay, are inter-State sales under section ... under section 8(2A) of the Central Sales Tax.
2. The Canteen Stores Department (India), Bombay, placed orders with the assessee for the supply
dated 14.3.2013.]
Goods which are sold by Canteen Stores Department to serving Defence Personnel and Ex-servicemen in Puducherry.]
29.
Gur and Jaggery
30.
Hand
comprised of Canteen Services Board of Control, Canteen Section as part of QMG's Branch, Army Head Quarters and Canteen Stores Department with duties ... Canteen Services (India) for the purchase of stores and stipulate the amount that may be spent by the Canteen Stores Department without previous reference
DEFENCE, NORTH BLOCK, NEW DELHI-110001.
2: THE GENERAL MANAGER
CANTEEN STORES DEPARTMENT
ADELPHI
119
MAHARSHI KARVE ROAD
MUMBAI- 400020.
3: THE JOINT GENERAL MANAGER ... CANTEEN STORES DEPARTMENT
ADELPHI
119
MAHARSHI KARVE ROAD
MUMBAI- 400020
VERSUS
KISHORE KUMAR SRIVASTAVA
ASSISTANT GENERAL MANAGER, CANTEEN STORES DEPARTMENT,
PRESENTLY POSTED AS OFFICER INCHARGE
