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SUPREME COURT OF INDIA

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CASE NO.:

Appeal (civil) 9445 of 1996

PETITIONER:

COMMISSIONER OF SALES TAX

Vs.

RESPONDENT:

SAI PUBLICATION FUND

DATE OF JUDGMENT: 22/03/2002

BENCH:

Shivaraj V. Patil & Bisheshwar Prasad Singh

JUDGMENT:

With

Civil Appeal No. 1716 of 1999

J U D G M E N T

Shivaraj V. Patil,J.

CIVIL APPEAL NO. 9445 OF 1996

In the light of the contentions raised and submissions made

on behalf of the parties, the issue that arises for consideration

and decision in this appeal is whether the Trust - Sai Publication

Fund, which has been set up by some devotees of Saibaba of Shridi

for spreading his message, can be held to be a "dealer" in

respect of sale of books, booklets, pamphlets, photos, stickers

and other publications containing message of Saibaba and the

turnover of such publication can be assessed to sales tax under

the Bombay Sales Tax Act, 1959 (for short ‘the Act’).

The relevant and material facts, leading to filing of this

appeal in brief, are that the assessee (the respondent herein) is

a Trust created by four devotees of Saibaba of Shridi under a

trust deed dated 6.8.1984. The object of the Trus