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1 - 10 of 11 (0.43 seconds)Section 2 in Finance Act, 1999 [Entire Act]
State Of Tamil Nadu And Another vs Board Of Trustee Of The Port Of Madras on 26 March, 1999
15. Though the learned senior counsel for the petitioners has placed
heavy reliance upon the decision of the Apex Court in State of Tamil Nadu
and another vs. Board of Trustees (supra) but the same has been
distinguished and statutorily superseded by the Apex Court in the case of
Cochin Port Trust (supra) and does not help him in any manner.
The Income Tax Act, 1961
Section 2 in The Kerala General Sales Tax Act, 1963 [Entire Act]
Article 141 in Constitution of India [Constitution]
Commissioner Of Sales Tax vs Sai Publication Fund on 22 March, 2002
In view of the finding that activity of running
the charitable hospital does not amount to business, the supply of medicine
to the patients being in the course of such activity is a part of such non-
business activity which cannot be taxed in the hands of the petitioners. Since
petitioner's main activity is a non-business activity then in such case
incidental or ancillary activity of sale of medicine and running a canteen will
not amount to a business. It is hence submitted that the impugned orders
passed by the respondents and all subsequent proceedings be quashed.
Reliance has been placed by the learned counsel on the decisions in State of
Tamil Nadu and another vs. Board of Trustees of the Port of Madras 1999(4)
SCC 630, Aswini Hospital Private Limited and others vs. Intelligence
Officer, Squard No.1, Thrissur and others [2019] 61 GSTR 492 (Ker [FB]),
Bhailal Amin General Hospital vs. State of Gujarat and another [2017] 98
VST 415 (Guj)], The Base Repair Organisation Visakhapatnam vs. The State
of Andhra Pradesh [1983] 53 STC 223 (AP), Commissioner of Sales Tax vs.
Sai Publication Fund [2002] 126 STC 288X and Gowtham Residential Junior
Signature Not Verified
Signed by: JYOTI
CHOURASIA
Signing time: 11-3-25
11:16:42
NEUTRAL CITATION NO. 2025:MPHC-IND:6553
6 WP-2826-2005
College vs. Commercial Tax Officer, Benz Circle, Vijayawada (2009) 14
STH 617 (AP).