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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 ..... ted 25/8/2003 passed by the learned Deputy Commissioner of Sales Tax (Legal) holding that, the present opponent is not a "dealer" within the meaning of Section 2(10) of the Gujarat Sales Tax Act?" 2. Brief facts are that: The respondent-assessee is a charitable institution registered under the Bombay Public Trust Act engaged in various welfare activities for the benefit of the public at large. They provide medical research, medical treatment and other facilities and are having their own hospitals where patients are treated at concessional rate or free of cost. The hospital has a medical store in the premise from where the medicines and other pharmaceutical drugs and equipments are sold. The issue pertains to the requirement of registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chieve its avowed objects, it is not engaged in business activity and therefore, the appellant is not a dealer within the meaning of Exception (iii) to section 2(10) of the Act. In that view of the matter, we answer the question in favour of the appellant and against respondent. 6. So far as Tax Appeal Nos. 430 of 2010, 23 of 2015, 2134 of 2009 are concerned, we have dealt with identical question in Tax Appeal No. 1673 of 2009, where we held that the appellant is not a `dealer' in view of Exception (iii) to section 2(10) of the Act. The appellant is also carrying on some activities which are not business activities. In that view of the matter, we answer the question in favour of the appellant and against the respondent. 7. So far as Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rat Sales Tax Act defines the term 'dealer' in similar fashion and contains three explanations, second of which reads as under: "Explanation II : A charitable, religious or educational institution, carrying on the activity of manufacturing, buying, selling or supplying goods, in performance of its functions for achieving its avowed objects, shall not be deemed to be a dealer within the meaning of this clause." 7. For our purpose, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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