1977 (1) TMI 143

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..... n institution carrying on a co-operative research in textile industry and it is supported by the Council of Scientific and Industrial Research of the Government of India. This organisation comes under the overall administrative control of the Government of India, and it is financed in equal proportion by the Government of India and the member-mills of the industry. The respondent purchased cotton .....

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..... on purchased by it, would constitute sales liable to tax under the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as the Act, or not. The Tribunal, after referring to the above facts, came to the conclusion that the respondent was not engaged in the carrying on of any business and, therefore, the purchase of cotton and the sale of cotton yarn and cotton waste could not be brought .....

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..... aid to be in the nature of trade or commerce so as to bring it within the definition of the term "business" contained in section 2(d) of the Act. In view of this, we are not convinced that the Tribunal has committed any error of law in coming to the conclusion it did. Consequently, these petitions fail and they are dismissed with costs one set. Counsel's fee Rs. 250 (Rupees two hundred and fifty o .....

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