https://www.taxtmi.com/caselaws?id=161914 A charitable trust manufacturing ayurvedic medicines was held entitled to sales tax exemption where the manufacturing activity was incidental to its predominantly charitable objects and the profits were applied for charitable purposes. The trust deed and surrounding circumstances showed that the business activity supported the trust's hospital and educational work rather than converting it into a predominantly commercial enterprise. Once the principal sales tax liability was exempt, turnover tax, surcharge, and connected demands based on the same taxable turnover could not survive independently. The impugned assessment and demand orders were quashed, and the exemption claim was accepted for the relevant periods, subject to remittance of any tax already collected and not yet handed over to the State. en-us Thu, 17 Mar 2005 00:00:00 +0530 Tue, 11 Feb 2014 12:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161914 A charitable trust manufacturing ayurvedic medicines was held entitled to sales tax exemption where the manufacturing activity was incidental to its predominantly charitable objects and the profits were applied for charitable purposes. The trust deed and surrounding circumstances showed that the business activity supported the trust's hospital and educational work rather than converting it into a predominantly commercial enterprise. Once the principal sales tax liability was exempt, turnover tax, surcharge, and connected demands based on the same taxable turnover could not survive independently. The impugned assessment and demand orders were quashed, and the exemption claim was accepted for the relevant periods, subject to remittance of any tax already collected and not yet handed over to the State. Case-Laws VAT and Sales Tax Thu, 17 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161914