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2013 (4) TMI 497 - HC - VAT and Sales TaxVat tax on sale of forms not paid - U.P. VAT Act, 2008 - The petitioner, a University, established under the provisions of U.P. State Universities Act, 1973 - whether the petitioner is a 'dealer' within the meaning of section 2(h) and is carrying on the business within the meaning of section 2(e), of the Act - Held that:- If the main activity of the petitioner is business or not, is the decisive factor to answer the question whether the person is dealer for incidental or ancillary activity. Imparting education is a mission. Right to education, in the context of Articles 45, 41 means (a) every child/citizen of this country has a right to free education until he completes the age of fourteen years and (b) if a child or citizen completes the age of 14 years the State shall make effective provision or securing the right to work and education within the limits of its economic capacity and development. The aims of education has been recognized by the Indian Courts from time to time. Education is perhaps most important function of State and Local Self Governments. It is unthinkable and beyond imagination to treat the imparting of education as business. The relationship in between teacher and one taught is not a business relation. The idea and purpose of imparting education is to develop personality of the students to carry the nation forward and in right direction. Considering the case of Commissioner Of Sales Tax Versus Sai Publication Fund [2002 (3) TMI 45 - SUPREME Court] if the main activity is "non-business" and activity of buying and selling which forms part of an integral part of the non-business activity then also the party will not be a dealer. Thus the petitioner is not a dealer within the meaning of section 2(h) & its activity of printing and selling of admission forms to the students does not amount to business within the meaning of section 2(e) of the Act. In the result, the writ petition succeeds - In favour of assessee.
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