https://www.taxtmi.com/caselaws?id=157922 The High Court held that the trust, Sai Publication Fund, was not a 'dealer' under the Bombay Sales Tax Act, 1959, and therefore not liable for sales tax on its publications. The court emphasized that the trust's primary activity of spreading Saibaba's message was not considered business, and the incidental sale of literature to support this objective did not amount to business either. Consequently, no tax was imposed on the proceeds from these sales. en-us Fri, 17 Feb 1995 00:00:00 +0530 Sat, 12 Oct 2013 13:48:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157922 The High Court held that the trust, Sai Publication Fund, was not a 'dealer' under the Bombay Sales Tax Act, 1959, and therefore not liable for sales tax on its publications. The court emphasized that the trust's primary activity of spreading Saibaba's message was not considered business, and the incidental sale of literature to support this objective did not amount to business either. Consequently, no tax was imposed on the proceeds from these sales. Case-Laws VAT and Sales Tax Fri, 17 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157922