TMI Blog2021 (7) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. made or agreed to be made for consideration by a person in the course or furtherance of business. It is not disputed that the petitioners are selling the medicines, may be at a cheaper rate but for consideration in the course of their business. As per the definition of Business means any trade or commerce any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit. From the bare reading of the said definition, it clearly emerges that any trade or commerce whether or not for a pecuniary benefit, would be included in the term business as defined under Section 2(17) of the said Act - Mr. Joshi has failed to substantiate or justify his submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtaking eye and research activities to be carried out by C.H. Nagri Municipal Hospital as well as procurement and management of funds for the purpose of education and charitable activities in eye research and prevention of blindness. The petitioner No.2 is the Secretary of the petitioner No.1. It is further the case of the petitioners that the petitioner trust is also running a medical store where the medicines to the indoor and outdoor patients of the petitioner Hospital are sold at a lower rate. Whatever marginal / little difference in terms of excess of income over expenditure is earned, the same is used only for the purpose of mitigating any unforeseen eventualities and/or administrative expenses. 3. The petitioner Trust had filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any pecuniary benefit. He submitted that considering the objectives of the Trust also, the petitioner Trust could not be said to be running a medical store for profit by any stretch of imagination. Taking the Court to the definition of the word business as defined under Section 2(17) of the CGST Act, Mr. Joshi submitted that since the activities of the petitioner Trust could not fall in the first part of the definition, i.e. trade or commerce, the application of the second part of the definition would not arise. He also drew the attention of the Court to the grounds mentioned in the petition to submit that the petitioners give benefits to patients under various schemes floated by the Central / State Government and in such a situation, als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edical store of the petitioner Trust could not be said to be a business , it would be beneficial to refer to the relevant part of the definition of the word business as contained in Section 2(17) of the said Act which reads as under :- (17) business includes - (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; 9. Having regard to the aforestated provisions contained in the said Act, there remains no doubt that every supplier who falls within ambit of Section 22(1) of the Act has to get himself registered under the Act. As per Section 7(1) of the Act, the expression supply includes all forms of supply of goods and se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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