https://www.taxtmi.com/caselaws?id=40338 A trust publishing and selling books, pamphlets, photos, stickers and similar literature at cost price to spread a religious message was not treated as carrying on business under the Bombay Sales Tax Act, 1959. Liability to sales tax arose only if the trust was a dealer, meaning it carried on the business of buying or selling goods. Although the statutory definition of business includes transactions incidental or ancillary to trade, commerce or manufacture without requiring profit motive, that extended meaning still depends on the main activity being business or on proof of a separate intention to conduct business in the incidental sales. As the trust's dominant object was religious dissemination and no independent business intention was proved, the publication turnover was not liable to sales tax. en-us Fri, 22 Mar 2002 00:00:00 +0530 Wed, 01 Oct 2025 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40338 A trust publishing and selling books, pamphlets, photos, stickers and similar literature at cost price to spread a religious message was not treated as carrying on business under the Bombay Sales Tax Act, 1959. Liability to sales tax arose only if the trust was a dealer, meaning it carried on the business of buying or selling goods. Although the statutory definition of business includes transactions incidental or ancillary to trade, commerce or manufacture without requiring profit motive, that extended meaning still depends on the main activity being business or on proof of a separate intention to conduct business in the incidental sales. As the trust's dominant object was religious dissemination and no independent business intention was proved, the publication turnover was not liable to sales tax. Case-Laws VAT / Sales Tax Fri, 22 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40338