Index File
Current File

Sale of Sai Baba's Message, Stickers, Photos Non-Taxable

          NEW DELHI: In what could be called an important judgement, the Supreme Court on Wednesday ruled that sale of books, pamphlets, photos, stickers and other publications containing Sai Baba's message cannot be taxed.

           The ruling gave much wanted relief to the Sai Publication Fund (SPF), which was set up by devotees of Sai Baba of Shirdi to spread his message. The ruling came following an appeal contesting the decision of the sales tax department which declared the Fund as a "dealer" in 1989.

          The Deputy Commissioner of Sales Tax had subsequently held that the trust was liable to pay sales tax on its sales of publications. An apex court bench comprising Justice SV Patil and Justice BP Singh said, "it could not be said that the Trust either was `dealer', or was carrying on trade and commerce". "The Trust is not carrying on trade, commerce in the sense of occupation to be a `dealer' as its main object is to spread the message of Sai Baba of Shirdi," it added.