https://www.taxtmi.com/caselaws?id=148555 An activity amounts to business for sales tax purposes only when it involves a profit-motivated, systematic course of dealings in goods. A charitable institution preserving animals was not a dealer because its sales of milk, carcasses and dung were merely incidental to its philanthropic object and did not alter its essential charitable character. Unginned cotton was also outside tax net as agricultural produce grown by personal cultivation. The institution was therefore not liable for registration, and the disputed sales were not taxable under the Bombay Sales Tax Acts. en-us Mon, 17 Jun 1968 00:00:00 +0530 Tue, 30 Apr 2013 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148555 An activity amounts to business for sales tax purposes only when it involves a profit-motivated, systematic course of dealings in goods. A charitable institution preserving animals was not a dealer because its sales of milk, carcasses and dung were merely incidental to its philanthropic object and did not alter its essential charitable character. Unginned cotton was also outside tax net as agricultural produce grown by personal cultivation. The institution was therefore not liable for registration, and the disputed sales were not taxable under the Bombay Sales Tax Acts. Case-Laws VAT and Sales Tax Mon, 17 Jun 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148555