SATYANARAYANA RAO, J.

The assessees in these cases are Sri Meenakshi Mills Ltd., Palanganatham, Madurai Taluk and Messrs. Thiakesar Ali, Manaparai. The turnover in dispute relates to the sales effected by the assessees in canteens run by them for the benefit of their employees, the amounts of such sales being Rs. 28, 020-12-6 and Rs. 23, 079-10-6 respectively. The question debated is whether the assessees are liable to pay sales tax on these amounts. The department and the Tribunal held that the assessees were liable to pay the tax. The learned advocate for the assessees contends that this view is erroneous. Under Section 46 of the Factories Act, which applies to these concerns, the assessees are under a duty to maintain canteens for the benefit of their employees. The Madras Factories Rules provide for the manner in which canteens should be run by factories and for the management of such canteens by a managing committee constituted under the rules consisting of representatives of the workers and the employers. The prices for the food-stuffs sold in the canteens are to be fixed by the managing committee and the sale of food and refreshments in the canteens must be on non