VAT not payable on supply of food stuff as its ancillary activity of university: HP HC

Jaypee University of Information Technology Vs State of H. P. & Ors. (Himachal Pradesh High Court) Himachal Pradesh High Court held that petitioner/ university is not liable to pay taxes on supply of food stuff and other items to students since ancillary activities of providing canteen facilities to the inmates of the University would not amount to business as defined by the Act. Facts- The petitioner is a private university established with the object of imparting technical education to the students. Due to non-availability of market for the regular consumers in the vicinity of the Univer...