https://www.taxtmi.com/caselaws?id=153179 A co-operative society implementing a Government-controlled seed distribution and multiplication scheme was treated as engaged in service rather than commerce because the activity was tightly regulated, routed as an extension-service arrangement, and recoveries were confined to incidental and administrative costs. The presence of purchases, sales, or even surplus did not by itself establish business under the Gujarat Sales Tax Act, 1969. The society also failed to establish that it acted as an agent for agriculturist-members within the relevant exemption, as no factual basis showed the goods satisfied the statutory conditions for that theory. On the broader ground, the activity was held not to amount to business and the society was not liable to sales tax on the impugned transactions. en-us Tue, 10 Aug 1982 00:00:00 +0530 Thu, 18 Jul 2013 18:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153179 A co-operative society implementing a Government-controlled seed distribution and multiplication scheme was treated as engaged in service rather than commerce because the activity was tightly regulated, routed as an extension-service arrangement, and recoveries were confined to incidental and administrative costs. The presence of purchases, sales, or even surplus did not by itself establish business under the Gujarat Sales Tax Act, 1969. The society also failed to establish that it acted as an agent for agriculturist-members within the relevant exemption, as no factual basis showed the goods satisfied the statutory conditions for that theory. On the broader ground, the activity was held not to amount to business and the society was not liable to sales tax on the impugned transactions. Case-Laws VAT and Sales Tax Tue, 10 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153179