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TMI Blog2016 (9) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... the medical store. Section 2(10) of the Gujarat Sales Tax Act - Section 2(10) of the VAT Act - is the petitioner coming within the definition of dealer under GST Act? - Held that: - on all material counts the definitions in both the Acts are similar. Only minor difference being that in the GST Act in the exception, the words “which are not in the nature of business” are added, which forms part of perimateria Explanation II to section 2(10) of the GST Act. If at all, this explanation is wider than the Exception III of 2(10) of the VAT Act, it may be possible to argue that the later expression of “which are not in the nature of business” is only by way of a clarification and there is no material change between the two definitions. - In an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertains to the requirement of registration of this medical store as a dealer for the purpose of the Gujarat Sales Tax Act, 1969 ['GST Act' for short]. Case of the department appears to be that the hospital may fall within the Exception II of Section 2(10) of the Act containing definition of the 'dealer'. Insofar as the medical store is concerned, such exclusion would not be applicable. On the other hand, the assessee contended that running a medical store was only part of its charitable activity and cannot be seen as a separate commercial venture. The Tribunal decided the issue in favour of the assessee, upon which, the Government has filed this petition. 3. Learned counsel for the assessee pointed out that an identical i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant and against the respondent. 7. So far as Tax Appeal No. 2478 of 2009 is concerned, the questions will be governed by our decision in Tax Appeal No. 1673 of 2009 where we have held that the activity of buying, selling and supplying medicines in performance of the functions of the appellant in order to achieve the object of charity does not amount to business activity and the appellant is not a dealer. In that view of the matter, we answer the questions in favour of the appellant and against the respondent. 5. This judgement covers the issue on all fours. We may, however, notice a minor change in the statutory provision of the two Acts. Section 2(10) of the VAT Act defines the term 'dealer' as to mean any person who, for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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