Page 151 - GSTL_7th May 2020_Vol 36_Part 1

2020 ] IN RE : ALL INDIA DISASTER MITIGATION INSTITUTE 109
“Business” includes -
(a) any trade, commerce, manufacture, profession, vocation, ad-
venture, wager or any other similar activity, whether or not it
is for a pecuniary benefit;
(b) any activity or transaction in connection with or incidental or
ancillary to sub-clause (a);
(c) any activity or transaction in the nature of sub-clause (a),
whether or not there is volume, frequency, continuity or regu-
larity of such transaction;
(d) supply or acquisition of goods including capital goods and
services in connection with commencement or closure of busi-
ness;
(e) provision by a club, association, society, or any such body (for
a subscription or any other consideration) of the facilities or
benefits to its members;
(f) admission, for a consideration, of persons to any premises;
(g) services supplied by a person as the holder of an office which
has been accepted by him in the course or furtherance of his
trade, profession or vocation;
(h) services provided by a race club by way of totalisator or a li-
cence to book maker in such club; and
(i) any activity or transaction undertaken by the Central Gov-
ernment, a State Government or any local authority in which
they are engaged as public authorities;”
14. Thus while the term “business” has been elaborately defined, ex-
cept for a few activities which have been specifically incorporated, the activity
should be in the nature of trade, commerce, manufacture, profession, vocation,
adventure or similar activity in order to qualify as “business”.
15. It is respectfully submitted that since the applicant is not engaged in
“business”, the transactions of the applicant are not “supply” transactions as de-
fined under the GST Acts. Hence the applicant does not have any “turnover” and
therefore it is not required to take registration under the GST Acts.
Judgment of Hon’ble Supreme Court squarely supports the applicant :
16. The applicant is squarely supported in its submission by the judg-
ment of Hon’ble Supreme Court in the case of Commissioner of Sales Tax v. Sai
Publication Fund - 126 S.T.C. 288 (S.C.). In this case the object of the trust was to
spread message of Saibaba of Shirdi and books, literature etc. containing message
of Saibaba were distributed. The question before the Supreme Court was wheth-
er the trust was a dealer liable to pay tax under the Bombay Sales Tax Act, 1959
on sales of books, pamphlets, booklets, photos etc. While considering somewhat
similar provisions as those contained in the Vat Act, Hon’ble Supreme Court has
held in the negative by making following pertinent observations on pages 294-
295 :
“From the facts of the present case, the sole object of the assessee -
Trust is to spread the message of Saibaba of Shirdi. It is also not disputed
that the books and literature, etc., containing the message of Saibaba were
distributed by the Trust to the devotees of Saibaba at the cost price. There is
no dispute that the primary and dominant activity of the Trust is to spread
the message of Saibaba. This main activity of the Trust does not amount to
GST LAW TIMES  7th May 2020  151