https://www.taxtmi.com/caselaws?id=150176 Cash offerings made by devotees to a temple, followed by the issuance of bhog or prasad, did not constitute a commercial sale transaction under the U.P. Sales Tax Act. The arrangement lacked bargain, negotiation, agreement on quantity, and commercial motive; the offerings were religious gifts to the deity, and the prasad was given as part of worship. Activity incidental to the primary religious function of the temple was therefore not treated as carrying on the business of selling goods. The temple committee was not a dealer within section 2(c) and was not liable on that basis. en-us Wed, 03 Nov 1971 00:00:00 +0530 Thu, 09 May 2013 17:13:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150176 Cash offerings made by devotees to a temple, followed by the issuance of bhog or prasad, did not constitute a commercial sale transaction under the U.P. Sales Tax Act. The arrangement lacked bargain, negotiation, agreement on quantity, and commercial motive; the offerings were religious gifts to the deity, and the prasad was given as part of worship. Activity incidental to the primary religious function of the temple was therefore not treated as carrying on the business of selling goods. The temple committee was not a dealer within section 2(c) and was not liable on that basis. Case-Laws VAT and Sales Tax Wed, 03 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150176