https://www.taxtmi.com/caselaws?id=258576 A trust's manufacture and sale of sweetmeats and farsan was treated as a separate commercial operation, not merely incidental or ancillary to its charitable objects. Although the statutory definitions of "business" and "dealer" were wide, the decisive factor was that the sales were regular, continuous, and substantial, and were made to the general public on an open-market basis. Because the activity was independent of the trust's main charitable purpose, it constituted "business" under the Bombay Sales Tax Act, 1959. The trust was therefore a dealer liable to registration and tax under the Act. en-us Mon, 30 Mar 2015 00:00:00 +0530 Tue, 14 Apr 2015 00:39:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258576 A trust's manufacture and sale of sweetmeats and farsan was treated as a separate commercial operation, not merely incidental or ancillary to its charitable objects. Although the statutory definitions of "business" and "dealer" were wide, the decisive factor was that the sales were regular, continuous, and substantial, and were made to the general public on an open-market basis. Because the activity was independent of the trust's main charitable purpose, it constituted "business" under the Bombay Sales Tax Act, 1959. The trust was therefore a dealer liable to registration and tax under the Act. Case-Laws VAT and Sales Tax Mon, 30 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258576