https://www.taxtmi.com/caselaws?id=247570 Auction of devotees' gold bullion and offerings by the Devasthanam was held not to constitute business under the Tamil Nadu General Sales Tax Act, because the sale power was merely incidental to the temple's religious and charitable object. Liability as a dealer arose only where the activity bore a commercial character or showed an independent intention to carry on business. As the auction was not a commercial venture, the assessee was not a dealer for that transaction and the sales tax levy could not stand. en-us Sat, 12 Nov 2011 00:00:00 +0530 Wed, 20 Aug 2014 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247570 Auction of devotees' gold bullion and offerings by the Devasthanam was held not to constitute business under the Tamil Nadu General Sales Tax Act, because the sale power was merely incidental to the temple's religious and charitable object. Liability as a dealer arose only where the activity bore a commercial character or showed an independent intention to carry on business. As the auction was not a commercial venture, the assessee was not a dealer for that transaction and the sales tax levy could not stand. Case-Laws VAT and Sales Tax Sat, 12 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247570