1964 (4) TMI 101

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....is evangelical Literature Service, a Society registered under Act 21 of 1860, is a dealer within the meaning of the Madras General Sales Tax Act. It has been assessed to tax for the years 1954 to 1958 on the turnover of its sales of Bible and other Christian religious books. The Appellate Assistant Commissioner took the view that the petitioner was not a dealer and set aside the assessment orders.....

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....ety was engaged in sales with a profit motive and, therefore, was a dealer. The activities of the Society in purchasing and selling books of religious character showed that it engaged itself in the business of buying and selling with a motive to earn profit. On these considerations the Board thought that the petitioner was a dealer within the meaning of the Act chargeable to sales tax on its sales....

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....urpose of the activity is essentially commercial, it is not business. It is in that sense the word "business" is used in the definition of a dealer. So, a dealer under the Act is one who is engaged in trade or commerce as such of buying and selling of goods. A continuous conduct of buying and selling and/or presence of motive to make profit, though they are important components, will not, by thems....

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....ause (a) of article 3. If the object of the Society, as it is, is merely to print, publish and distribute Christian literature and is not, as I think, commercial in character, it is obvious that the object does not become commercial because it is to be achieved by the normal business means. I fail to see any trade or commercial motive in the objects of the Society. Learned Additional Government....