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.