https://www.taxtmi.com/caselaws?id=258511 An educational institution whose dominant activity was imparting education was not treated as a dealer under the Rajasthan Value Added Tax Act, 2003. Applying the combined definitions of business, dealer and sale, the Court held that only activities amounting to trade, commerce or manufacture, or independent business activity, attract dealer status; incidental transactions do not suffice. Selling prospectus was merely ancillary to the educational function, and supplying cement, iron and steel to contractors for construction of the institution's own premises was consumption in its own work rather than a separate trading activity. The institution therefore was not carrying on business and was not liable to compulsory registration, with the Court also noting the factual risk of double VAT levy on the materials. en-us Fri, 06 Feb 2015 00:00:00 +0530 Mon, 19 Oct 2015 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258511 An educational institution whose dominant activity was imparting education was not treated as a dealer under the Rajasthan Value Added Tax Act, 2003. Applying the combined definitions of business, dealer and sale, the Court held that only activities amounting to trade, commerce or manufacture, or independent business activity, attract dealer status; incidental transactions do not suffice. Selling prospectus was merely ancillary to the educational function, and supplying cement, iron and steel to contractors for construction of the institution's own premises was consumption in its own work rather than a separate trading activity. The institution therefore was not carrying on business and was not liable to compulsory registration, with the Court also noting the factual risk of double VAT levy on the materials. Case-Laws VAT and Sales Tax Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258511