https://www.taxtmi.com/caselaws?id=150844 An activity carried on directly in furtherance of a charitable object does not amount to a taxable business merely because it yields surplus, where the sales are incidental and lack a profit-motive. The trust's institution prepared and sold eatables as part of its charitable purpose of providing employment and maintenance to poor and destitute women, and the surplus was applied to the same object. On those facts, the Bombay HC held that the respondent was not a dealer within section 2(11) of the Bombay Sales Tax Act, 1959, because the activity retained its charitable character and did not become a business for sales tax purposes. en-us Tue, 07 Jan 1975 00:00:00 +0530 Thu, 23 May 2013 14:21:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150844 An activity carried on directly in furtherance of a charitable object does not amount to a taxable business merely because it yields surplus, where the sales are incidental and lack a profit-motive. The trust's institution prepared and sold eatables as part of its charitable purpose of providing employment and maintenance to poor and destitute women, and the surplus was applied to the same object. On those facts, the Bombay HC held that the respondent was not a dealer within section 2(11) of the Bombay Sales Tax Act, 1959, because the activity retained its charitable character and did not become a business for sales tax purposes. Case-Laws VAT and Sales Tax Tue, 07 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150844