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1 - 8 of 8 (1.36 seconds)Section 2 in Andhra Pradesh General Sales Tax Act, 1957 [Entire Act]
Andhra Pradesh General Sales Tax Act, 1957
The Andhra Pradesh Value Added Tax Act, 2005
University Of Delhi & Anr vs Ram Nath on 1 April, 1963
24. Further, this Court in W.P.No.3462 of 2008 by referring to
the decision of the Apex Court in University of Delhi (supra)
having taken a similar view, this Court is of the view that the
levy of sales tax on the supply of food and sale of application
forms by the petitioner from its students, cannot be held to be
valid for it to be sustained.
Gowtham Residential Junior College And ... vs Commercial Tax Officer And Ors. on 9 April, 2007
23. A Division Bench of this Court in Gowtham Residential
Junior College (supra) by applying the ratio of the decision of
Madras High Court in Dy. Commissioner (CT) Vs. South India
9
Textile Research Association3 wherein the activity of
purchasing of cotton and selling cotton yarn/cotton waste
resulting from the research activities undertaken by the
Association was constructed as exclusively a research activity
but not a business activity and the sales and purchases could not
be subjected to sales tax, had held that purchasing of food items
by the petitioner therein and supplying the same to the students
in hostel could not be taxed under the sales tax as such activity
cannot be treated as commercial activity.
Deputy Commissioner (C.T.) vs South India Textile Research ... on 19 January, 1977
23. A Division Bench of this Court in Gowtham Residential
Junior College (supra) by applying the ratio of the decision of
Madras High Court in Dy. Commissioner (CT) Vs. South India
9
Textile Research Association3 wherein the activity of
purchasing of cotton and selling cotton yarn/cotton waste
resulting from the research activities undertaken by the
Association was constructed as exclusively a research activity
but not a business activity and the sales and purchases could not
be subjected to sales tax, had held that purchasing of food items
by the petitioner therein and supplying the same to the students
in hostel could not be taxed under the sales tax as such activity
cannot be treated as commercial activity.
Section 49 in Telangana Value Added Tax Act, 2005 [Entire Act]
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