- (1.) These two revisions under Section 11 of the U. P. Trade Tax Act, 1948 (hereinafter referred to as "the Act") are directed against the order of the Tribunal dated June 11, 2007 relating to the assessment years 2002-03 and 2003-04.
(2.) 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 of the applicant was that the applicant was running statutory canteen which was mandatory under Section 46 of the Factories Act and the canteen was for the benefit of the employees. The canteen was being run on no-profit basis and, therefore, the applicant was not a dealer and the foodstuff, etc., supplied to the employee was not sale. The claim of the applicant had not been accepted by the assessing authority and has been upheld in first appeal and by the Tribunal.
(3.) Heard Sri Satish Mandhya, learned Counsel for the applicant Sri K.M. Sahai, learned Standing Counsel.;