https://www.taxtmi.com/caselaws?id=779590 A statutory educational university supplying and selling prospectus as part of admissions was not treated as a dealer under the Karnataka Value Added Tax Act because the activity did not show commercial surplus, volume, frequency, continuity, regularity, or independent business intention. An incidental activity does not become business merely because the main institution charges for it; the revenue must prove a separate intention to carry on business in that activity, and it failed to do so. As the university was not required to register as a dealer, the issues of taxable turnover, return filing, interest, and penalty did not survive, and the tax levy on prospectus sales could not stand. en-us Wed, 24 Sep 2025 00:00:00 +0530 Thu, 09 Oct 2025 08:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779590 A statutory educational university supplying and selling prospectus as part of admissions was not treated as a dealer under the Karnataka Value Added Tax Act because the activity did not show commercial surplus, volume, frequency, continuity, regularity, or independent business intention. An incidental activity does not become business merely because the main institution charges for it; the revenue must prove a separate intention to carry on business in that activity, and it failed to do so. As the university was not required to register as a dealer, the issues of taxable turnover, return filing, interest, and penalty did not survive, and the tax levy on prospectus sales could not stand. Case-Laws VAT / Sales Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779590