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Gowtham Residential Junior College And ... vs Commercial Tax Officer And Ors. on 9 April, 2007
cites
State Of Tamil Nadu And Another vs Board Of Trustee Of The Port Of Madras on 26 March, 1999
In a judgment in State of Tamil Nadu v. Board of Trustees of the Port of Madras 114 STC 520, the Supreme Court was considering a controversy with regard to the activity of Port Trust of Madras of selling the unserviceable goods. The Supreme Court, in this case also, came to the conclusion that the main and predominant activity of the Port Trust was not business. Therefore, its activity of selling the unserviceable goods could not be termed as carrying on business within the meaning of the definition of "carrying on business".
The Base Repair Organisation (Now Naval ... vs The State Of Andhra Pradesh on 23 December, 1982
The Supreme Court, while approving the observations of the High Court of Andhra Pradesh in Repair Organisation v. State of Andhra Pradesh [1983] 53 STC 223, quoted the following observations of the High Court of Andhra Pradesh with approval:
Commissioner Of Sales Tax vs Sai Publication Fund on 22 March, 2002
7. Similarly, in Commissioner of Sales Tax v. Sai Publication Fund 126 STC 288, the Supreme Court laid down the same principles that are laid down by the judgments referred to above. In this case, the Saibaba Trust of Shiridi was printing pamphlets containing messages of Saibaba and those pamphlets were being made available to the devotees on nominal charges. The Supreme Court held that the Trust was neither the dealer nor it was doing any activity which could be a business activity within the definition of the Sales Tax Act of Bombay.
Board Of Trustees Of The Visakhapatnam ... vs Commercial Tax Officer And Anr. on 17 June, 1977
9. Same principles were laid down in another Division-Bench-Judgment of this Court in Visakhapatnam Port Trust v. Commercial Tax Officer 127 STC 393.
University Of Delhi & Anr vs Ram Nath on 1 April, 1963
10. In view of these judgments, we have no doubt in our mind that purchasing of food items by the petitioners and supplying them to the students in the hostels could not be taxed under the Sales Tax Act. It appears that the Tribunal, in its order, had appreciated the law on the subject, but had misdirected itself, because it was under the impression that imparting of education and running of educational institutions could, in certain circumstances, be a commercial activity. It is also contended by the learned Government Pleader that these institutions are running the schools after collecting huge amounts from the students and as such are not doing any activity which is not commercial. We do not have facts before us as to how much fee is being charged from each student by each school, but so far, the law in this country treats imparting of education as a non-commercial activity and in this case, reliance can be placed on a judgment of Supreme Court in University of Delhi v. Ram Nath . In Para 6 of this judgment, the Supreme Court held:
Indian Institute Of Technology Through ... vs State Of Uttar Pradesh Through The ... on 24 August, 2006
5. Whether a particular activity is business activity or not, has received the attention of various Courts and there are several judgments on which the petitioners have relied. One of the judgments, which appears to have been approved also by the Supreme Court, is a judgment from Allahabad High Court in The Indian Institute of Technology v. State of U.P. 38 STC 428. The facts of this case were better for Revenue than the facts in the present case. In the case before the Allahabad High Court, the Indian Institute of Technology, Kalyanpur was maintaining a hostel for the scholars, who would come for a brief period to the institute for the purpose of research. This hostel was also available to the friends and relatives of the students of the Institute of Technology. The food being supplied there was assessed to Sales Tax. The High Court of Allahabad, considering the rival arguments and the judgments placed before it, came to the conclusion--
Section 6A in Andhra Pradesh General Sales Tax Act, 1957 [Entire Act]
Deputy Commissioner (C.T.) vs South India Textile Research ... on 19 January, 1977
In a judgment of Madras High Court in Dy. Commissioner (CT) v. South India Textile Research Association 41 STC 197, purchasing of cotton and selling cotton yarn/cotton waste resulting from the research activities undertaken by South India Textile Research Association was construed as exclusively a research activity but not a business activity and the sales and purchases could not be subjected to sales tax.
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