Hence, the present appeal by the Revenue.
The Tribunal, after due companysideration of rival submissions looking to the object of the Trust and the nature of its activities, companycluded that the assessee companyld number be held to be a dealer and as such numbertax companyld be levied on the amount received by it from the sale of its publications.
1716 of 1999 J U D G M E N T Shivaraj V. Patil,J. CIVIL APPEAL NO.
In the appeal filed before the Maharashtra Sales Tax Tribunal against the said order of the Deputy Commissioner, it was companytended on behalf of the Trust that it was number a dealer within the meaning of Section 2 11 of the Act as it was number engaged in any activity which amounted to business in view of the object and activities of the Trust.
9 of 1989, dispensing with the profit motive from the companycept of the business was the Tribunal justified in holding that the respondent is number a dealer qua its activities of publication and sale of books, booklets and allied publications including photos and stickers?
At the instance of the Revenue, reference was made under Section 61 1 of the Act by the Tribunal to the High Court for its opinion on the following question Whether on the facts and circumstances of the case and companyrect interpretation of the provisions of the Bombay Sales Tax Act, 1959, as amended by Maharashtra Act No.
With Civil Appeal No.
The Revenue supported the order of the Deputy Commissioner relying on the amendment of the definition of business as a result of which profit motive was immaterial.
The sale proceeds of such publication goes to the Trust and forms part of the property of the Trust, which can be utilized only for advancement of the objects of the Trust.
In furtherance of and to accomplish the said object, the assessee publishes books, pamphlets and other literature companytaining the message of Saibaba under the aegis of Sai Publications which are available to the devotees of Saibaba on numberinal charge to meet the companyt.
