ISSUE:
- Whether the respondent is a dealer in accordance with Section 2(11) of The Bombay Sales Tax Act, 1959?
- Whether the trust, by publishing and selling booklets and other literature bearing Saibaba’s words, can be said to be engaged in a “business” as contained under Section 2(5A) of the Act?
RULE:
- A trust or religious organization that sells books and other literature at a nominal price to cover costs are not engaged in a business and is therefore not liable to pay sales tax.