COMMR. OF S.T. vs SAI PUBLICATION FUND

The Supreme Court examined whether a charitable trust, established to spread the message of Saibaba of Shirdi, qualifies as a 'dealer' under the Bombay Sales Tax Act, 1959, through the sale of religious literature. The trust provided books and pamphlets at nominal charges solely to recover costs and further its religious objectives, with all proceeds reinvested into the trust. The central legal issue is whether such activities, conducted for non-profit religious purposes, constitute taxable commercial trade.