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STATE OF GUJARAT Versus SAURASHTRA KIDNEY RESEARCH INSTITUTE

2016 (9) TMI 1223 - GUJARAT HIGH COURT

Scope 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 CO .....

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e 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 Hospi .....

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aw is framed at the time of admission: Whether on the facts and in the circumstances of the case, the Tribunal has rightly set aside the order dated 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 f .....

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short]. Case of the department appears to be that the hospital may fall within the Exception II of Section 2(10) of the Act containing definition of the 'dealer'. Insofar as the medical store is concerned, such exclusion would not be applicable. On the other hand, the assessee contended that running a medical store was only part of its charitable activity and cannot be seen as a separate commercial venture. The Tribunal decided the issue in favour of the assessee, upon which, the Governm .....

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4. In the said judgement in case of Bhailal Amin General Hospital(supra), under very similar background, the Court held as under: 5. We have heard learned counsel for the parties. We have gone through the material evidence available on record. 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 withi .....

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ties. In that view of the matter, we answer the question in favour of the appellant and against the respondent. 7. So far as Tax Appeal No. 2478 of 2009 is concerned, the questions will be governed by our decision in Tax Appeal No. 1673 of 2009 where we have held that the activity of buying, selling and supplying medicines in performance of the functions of the appellant in order to achieve the object of charity does not amount to business activity and the appellant is not a dealer. In that view .....

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