https://www.taxtmi.com/caselaws?id=331286 A charitable hospital trust that buys, sells and supplies medicines only to further its hospital activity and achieve its charitable objects is excluded from the definition of dealer under Exception (iii) to section 2(10) of the Gujarat Value Added Tax Act, 2003. The decisive factor is whether the activity is carried on as an independent business; where it is merely incidental to the charitable function of running the hospital and not in the nature of business, the institution is not treated as a dealer. On the facts stated, the medicinal activity fell within the exception and the trust was outside dealer status. en-us Mon, 01 Aug 2016 00:00:00 +0530 Tue, 20 Mar 2018 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331286 A charitable hospital trust that buys, sells and supplies medicines only to further its hospital activity and achieve its charitable objects is excluded from the definition of dealer under Exception (iii) to section 2(10) of the Gujarat Value Added Tax Act, 2003. The decisive factor is whether the activity is carried on as an independent business; where it is merely incidental to the charitable function of running the hospital and not in the nature of business, the institution is not treated as a dealer. On the facts stated, the medicinal activity fell within the exception and the trust was outside dealer status. Case-Laws VAT and Sales Tax Mon, 01 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331286