Supreme Court · 2002 INSC 169 · Decided 22 March 2002
Commissioner of Sales Tax v. Sai Publication Fund
- Court
- Supreme Court of India
- Citation
- 2002 INSC 169 · [2002] 2 S.C.R. 743
- Case number
- CIVIL APPEAL No. 9445/1996
- Decided
- 22 March 2002
- Bench
- SHIVARAJ V. PATIL, B.P. SINGH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Evidence Act
Headnote
- ) ... ... COMMISSIONER OF SALES TAX A v. SAi PUBLICATION FUND MARCH 22, 2002 [SHIVARAJ V. PATIL AND BISHESHWAR PRASAD SINGH, JJ.) B Bombay Sales Tax Act, 1959-Sections 2(5A) as amended by Maharashtra Tax Laws (levy, Amendment and Repeal) Act, 1989, 2(I1) and 3-Sales Tax-Levy of-On publications amount to "business" and thus would not make the Trust a 'dealer'. Evidence Act, 1872-0nus of Proof-For establishment of fact that incidental and ancillary activities of assessee was with independent intention to carry on "business "-Held, it is on the revenue-Bombay Sales
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