https://www.taxtmi.com/caselaws?id=150745 Supply of charmed articles was not treated as a sale under the Central Sales Tax Act, 1956 because the consideration was held to relate to the claimed spiritual efficacy imparted by recitation of mantras, not to the intrinsic value of the goods themselves. On that reasoning, the transaction was characterised as the rendering of spiritual services through material objects rather than a commercial transfer of movable goods. The assessee was therefore not a dealer for this purpose, and the tax levy based on treating the transaction as a sale could not be sustained. en-us Tue, 05 Mar 1974 00:00:00 +0530 Wed, 22 May 2013 11:59:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150745 Supply of charmed articles was not treated as a sale under the Central Sales Tax Act, 1956 because the consideration was held to relate to the claimed spiritual efficacy imparted by recitation of mantras, not to the intrinsic value of the goods themselves. On that reasoning, the transaction was characterised as the rendering of spiritual services through material objects rather than a commercial transfer of movable goods. The assessee was therefore not a dealer for this purpose, and the tax levy based on treating the transaction as a sale could not be sustained. Case-Laws VAT and Sales Tax Tue, 05 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150745