Commissioner Of Sales Tax vs Sai Publication Fund

The Supreme Court examined whether a charitable trust, established to spread the message of Saibaba of Shridi, qualifies as a 'dealer' under the Bombay Sales Tax Act, 1959. The central issue was whether the sale of books, pamphlets, and other publications on a nominal charge constitutes taxable turnover. The court analyzed the nature of the Trust's activities to determine if the transactions were commercial sales or activities aligned with the charitable objectives of the trust.