https://www.taxtmi.com/caselaws?id=156731 A research institution whose objects were confined to scientific research was not treated as a dealer merely because raw materials purchased for research were used to produce cement that was later sold. The sales arising from research activity were held not to amount to trade or commerce, and the mere charging or payment of excise duty did not establish a business character. On that basis, the institution was not carrying on business within the meaning of section 2(d) of the Tamil Nadu General Sales Tax Act, 1959, and the purchase turnover was not liable to purchase tax under section 7-A. en-us Wed, 17 Jul 1991 00:00:00 +0530 Tue, 24 Sep 2013 14:11:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156731 A research institution whose objects were confined to scientific research was not treated as a dealer merely because raw materials purchased for research were used to produce cement that was later sold. The sales arising from research activity were held not to amount to trade or commerce, and the mere charging or payment of excise duty did not establish a business character. On that basis, the institution was not carrying on business within the meaning of section 2(d) of the Tamil Nadu General Sales Tax Act, 1959, and the purchase turnover was not liable to purchase tax under section 7-A. Case-Laws VAT and Sales Tax Wed, 17 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156731