https://www.taxtmi.com/caselaws?id=128925 A society engaged in printing, publishing and distributing Christian literature was held not to be carrying on business of a commercial character under the Madras General Sales Tax Act. Continuous sales and the existence of profit did not, by themselves, make the activity a trading venture where the dominant object remained religious publication and distribution, and the use of ordinary business methods did not alter that character. Sales of religious books were therefore not shown to be transactions in the course of trade or commerce, and the assessment orders could not stand. en-us Thu, 02 Apr 1964 00:00:00 +0530 Mon, 15 Apr 2013 11:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128925 A society engaged in printing, publishing and distributing Christian literature was held not to be carrying on business of a commercial character under the Madras General Sales Tax Act. Continuous sales and the existence of profit did not, by themselves, make the activity a trading venture where the dominant object remained religious publication and distribution, and the use of ordinary business methods did not alter that character. Sales of religious books were therefore not shown to be transactions in the course of trade or commerce, and the assessment orders could not stand. Case-Laws VAT and Sales Tax Thu, 02 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128925