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STA NOS. 1/KB AND 2/KB OF 1983-84, DECIDED ON 28TH MARCH, 1988, versus STA NOS. 1/KB AND 2/KB OF 1983-84, DECIDED ON 28TH MARCH, 1988,


Sections 2 (15), 3 (6) and 28 of the Goods Act (III of 1930), Sections 19, 20, 21, 22, 23 and 24 of the Contract Act (IX of 1872), Section 2 (d) Under the contract, the employer giving the employees biscuits, whether sold to the employer Assisi, a biscuit maker, company and labor union transaction, was given a biscuit gratuity to his employees, which was considered to be held, This was not a considered sale and is not exempt from sales tax

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