2016 (9) TMI 1223

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....the Tribunal has rightly set aside the order dated 25/8/2003 passed by the learned Deputy Commissioner of Sales Tax (Legal) holding that, the present opponent is not a "dealer" within the meaning of Section 2(10) of the Gujarat Sales Tax Act?" 2. Brief facts are that: The respondent-assessee is a charitable institution registered under the Bombay Public Trust Act engaged in various welfare activities for the benefit of the public at large. They provide medical research, medical treatment and other facilities and are having their own hospitals where patients are treated at concessional rate or free of cost. The hospital has a medical store in the premise from where the medicines and other pharmaceutical drugs and equipments are s....

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....rchasing, selling and supplying medicines to patients in order to achieve its avowed objects, it is not engaged in business activity and therefore, the appellant is not a dealer within the meaning of Exception (iii) to section 2(10) of the Act. In that view of the matter, we answer the question in favour of the appellant and against respondent. 6. So far as Tax Appeal Nos. 430 of 2010, 23 of 2015, 2134 of 2009 are concerned, we have dealt with identical question in Tax Appeal No. 1673 of 2009, where we held that the appellant is not a `dealer' in view of Exception (iii) to section 2(10) of the Act. The appellant is also carrying on some activities which are not business activities. In that view of the matter, we answer the question....