SEETHARAM REDDY, J.

( 1 ) SRI Bhramaramba Mallikarjuna Swamy Devasthanam, Srisailam, which is one of the most prominent Hindu religious temples in the State, is the respondent herein and the State has come in revision aggrieved against the order made by the Sales Tax Appellate Tribunal, setting aside the order made by the Assistant Commissioner of Commercial Taxes confirming the order of the Commercial Tax Officer, holding that the said Devasthanam cannot be said to be a "dealer" within the meaning of section 2 (1) (e) of the Andhra Pradesh General sales Tax Act (for short "the Act" ). The three items in respect of which the sales tax was sought to be levied are : (a) Sales of food and drink in the canteens run by Devasthanam during the assessment years in question which are for six years from 1970-71 to 1975-76 and also purchase of paddy for running the canteens. (b) Sales of motor parts as scrap. (c) Sales of human hair.

( 2 ) THE contentions advanced on behalf of the revisionist herein by the learned Government Pleader are that though the assessee-Devasthanam may not be carrying on in the main any business activity but running of canteen has no nexus nor is it incidental to the

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