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2016 (9) TMI 1223 - HC - VAT and Sales TaxScope of the term 'Dealer' - a public charitable trust running and maintaining a public hospital - Bombay Public Trust Act - The hospital has a medical store in the premise from where the medicines and other pharmaceutical drugs and equipments are sold - requirement of registration of this medical store as a dealer for the purpose of the Gujarat Sales Tax Act, 1969 - identical issue came up in the case Bhailal Amin General Hospital vs. State of Gujarat and anr [2016 (8) TMI 670 - GUJARAT HIGH COURT] where it was held that the definition of term 'dealer' contained in Section 2(10) of the Gujarat Value Added Tax Act would not include 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 any case, the petitioner must get the benefit of judgement of this Court in case of Bhailal Amin General Hospital. Petitioner not a dealer - petition disposed off - decided in favor of petitioner.
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