Charitable Trust's Sweetmeats and Farsan Sales Classified as Business; Liable for VAT and Sales Tax, Says High Court.

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....Dealer or not - Charitable trust - Whether Tribunal was justified in holding that the appellant's activity of manufacture and sale of sweetmeats and farsan is integral and incidental to his main charitable activity, and that therefore the appellant is not a 'dealer' and does not carry on 'business' - Held No - trust is liable for tax - HC....