https://www.taxtmi.com/caselaws?id=157922 A charitable or religious trust does not become a dealer merely because it sells publications, photographs, stickers and allied literature connected with its main object. Under the Bombay Sales Tax Act, liability attached only if the activity amounted to business in the ordinary commercial sense, and the expanded definition of business did not remove that requirement. The trust's sales were only a means to advance its religious object, not a commercial venture, so the activity did not constitute business and the turnover was not liable to sales tax. 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 A charitable or religious trust does not become a dealer merely because it sells publications, photographs, stickers and allied literature connected with its main object. Under the Bombay Sales Tax Act, liability attached only if the activity amounted to business in the ordinary commercial sense, and the expanded definition of business did not remove that requirement. The trust's sales were only a means to advance its religious object, not a commercial venture, so the activity did not constitute business and the turnover was not liable to sales tax. Case-Laws VAT and Sales Tax Fri, 17 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157922