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2016 (8) TMI 670 - HC - VAT and Sales TaxScope of the term Dealer - a public charitable trust running and maintaining a public hospital - Held that:- Since the appellant being a charitable trust, is doing the activity of purchasing, selling and supplying medicines to patients in order to achieve 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.
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