TaxTMI 
TaxTMI 
1971 (8) TMI 192
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.... the maintenance, management and administration of the Devasthanam, the foundation and maintenance of hospitals and dispensaries for the relief of the pilgrims and worshippers visiting the temples, the construction and maintenance of choultries and rest-houses for the use and accommodation of all classes of pilgrims, the provision of water supply and other sanitary arrangements to the pilgrims, the establishment and maintenance of a veterinary hospital etc. Amongst other purposes, the Devasthanam is to set apart a sum of not less than two and a half lakhs of rupees towards the maintenance of Sri Venkateswara University. The trustees are also obliged to make arrangements for securing the health, safety or convenience of pilgrims or worshippe....
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....to the action proposed. The petitioner filed written objections, and in particular, stated that the Devasthanam was under an obligation to publicly auction their movable properties at a place of their choice if the Devasthanam felt that it would be more beneficial to the institution in securing the proper price. Their further contention was that it was not a commercial activity undertaken by them in the course of any business of theirs, and though Prima facie a sale is involved, it is not in connection with the business of the Devasthanam, and much less as a dealer under the provisions of the Act. Apprehending that further action will be pursued, the petitioner has come up with a writ of prohibition stating that the respondent has no jurisd....
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....consideration." It follows from this definition that in order to characterise a person as a dealer, the primary prerequisite is that he should carry on business. Such a business may be in myriad ways, such as buying, selling etc. But he should carry on business before he could be terminologically called a dealer within the meaning of section 2(g) of the Act. If a person, therefore, does not carry-on business, he is not a dealer. It is in the perspective of this annotation of these two definitions that the facts in the present case have to be noticed. The Tirumala Tirupati Devasthanam, besides being a charitable institution, is a Hindu institution of age-old antiquity, which has gained importance for the way in which the Devasthanam is....
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...., though not for a profit-motive. Business, which is intricately connected with commerce, is unknown to the Devasthanam, and it is impossible to conceive that while they dispose of their articles of silver etc., found in the Hundi, they were doing a business. Their object is something very different from doing business. Their objects are not only enumerated by the Legislature of the Andhra Pradesh State, but their accredited objects are more salutary and more important to the community and to the country than mere commercial activity as thought of by the respondent. In this view, the action of the respondent is absolutely illegal and without jurisdiction. In Deputy Commissioner of Commercial Taxes v. Sri Thirumagal Mills Ltd.[1967] 20 S.....