https://www.taxtmi.com/caselaws?id=155810 A religious and charitable temple was not treated as carrying on business for sales tax purposes where its canteen sales to pilgrims, disposal of unserviceable motor parts as scrap, and sale of donated human hair were merely incidental to its main non-commercial objects. The court applied the test whether the transactions had the indicia of an independent commercial venture or were functionally integrated with the institution's religious and charitable activities. Because the canteen served pilgrims at reasonable prices, the scrap arose from maintenance of pilgrim facilities, and the hair was sold for practical and health reasons, none of the activities had a separate business character. The turnover from these transactions was therefore not exigible to sales tax. en-us Fri, 05 Aug 1988 00:00:00 +0530 Sat, 07 Sep 2013 18:27:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155810 A religious and charitable temple was not treated as carrying on business for sales tax purposes where its canteen sales to pilgrims, disposal of unserviceable motor parts as scrap, and sale of donated human hair were merely incidental to its main non-commercial objects. The court applied the test whether the transactions had the indicia of an independent commercial venture or were functionally integrated with the institution's religious and charitable activities. Because the canteen served pilgrims at reasonable prices, the scrap arose from maintenance of pilgrim facilities, and the hair was sold for practical and health reasons, none of the activities had a separate business character. The turnover from these transactions was therefore not exigible to sales tax. Case-Laws VAT and Sales Tax Fri, 05 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155810