VAT not leviable on incidental supply of food to students by registered public trust imparting education

Bharatiya Vidya Bhavan’s Residential Public School Vs The State of Andhra Pradesh (Andhra Pradesh High Court)

Andhra Pradesh High Court held that main activity of the petitioner is imparting education with a non-commercial motive. Running of hostel and supplying food at subsidized price is incidental activity. Accordingly, transaction of supply of food items and beverages to students cannot be treated as sale of goods and hence VAT not applicable.

Facts-

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