Manufacturer liable to VAT on food and non-alcoholic beverages supplied to canteen situated in facto

CST & VAT: Where assessee, a manufacturer, as per requirement of Factories Act, 1956 had established a canteen in factory premises and supplied at canteen food and non-alcoholic beverages to its employees and guests on subsidized rates, running of canteen fell under definition of 'business' and transaction of supply of food and non-alcoholic beverages constituted 'sale'