{"id":6769,"date":"2015-09-04T12:09:00","date_gmt":"2015-09-04T12:09:00","guid":{"rendered":"http:\/\/localhost\/sccblog\/?p=6769"},"modified":"2015-10-14T12:42:50","modified_gmt":"2015-10-14T07:12:50","slug":"university-cannot-be-said-to-be-a-dealer-under-section-2-11-of-rvat-if-the-predominant-and-main-activity-is-that-of-imparting-education-held","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2015\/09\/04\/university-cannot-be-said-to-be-a-dealer-under-section-2-11-of-rvat-if-the-predominant-and-main-activity-is-that-of-imparting-education-held\/","title":{"rendered":"University cannot be said to be a \u2018dealer\u2019 under Section 2(11) of RVAT if the predominant and main activity is that of imparting education"},"content":{"rendered":"

Rajasthan High Court:<\/span><\/b> Deciding on a revision petition filed by Revenue officials wherein the issue was whether a University\/Institution, whose dominant activity is imparting education to the students merely, by providing cement, iron and steel to its contractors for execution of civil work and by providing prospectus to the prospective students, can be said to be carrying on a business activity and could the institution be a dealer under Section 2(11) of Rajasthan Value Added Tax Act, 2003, a bench of R.K. Janka J held that imparting of education cannot be said to be in the nature of business activity, trade, commerce or manufacture, hence the assessee is not carrying on business or a trade or commerce or manufacture. As the dominant activity is that of imparting education in the present case, it cannot be said to be a dealer.<\/span><\/p>\n

In the instant case, the respondent is an institution imparting education primarily to female students. It is registered under Section 12AA of the Income Tax Act and is treated as a \u201cuniversity\u201d as per notification issued by the Education Department. After conducting a survey, Revenue officials claimed that providing cement, iron and steel to the contractors for civil work and also selling of the prospectus to the students is sale liable to RVAT under Entry 104. The contention of the Revenue is that the respondent being a dealer is liable to get registered under the RVAT.<\/span><\/p>\n

The Court also referred to a number of cases such as, State of Tamil Nadu v. Board of Trustees of the Port of Madras<\/i> (1999) 4 SCC 630<\/a> in which it was observed that \u201cif the main activity was not \u201cbusiness\u201d, then the connected, incidental or ancillary activities of sales would not normally amount to \u201cbusiness\u201d unless an independent intention to conduct “business” in these connected, incidental or ancillary activities is established by the Revenue\u201d. Considering the relevant facts and law, the Court held that the respondent is not required to be granted \u201cObligatory Registration\u201d under Section 11 of the RVAT Act. <\/o:p><\/span>Commercial Taxes Officer vs. M\/s. Banasthali Vidyapith<\/span><\/i>, <\/span>2015 SCC OnLine Raj 2755<\/a>, <\/span>decided on on 6.02.2015<\/span><\/p>\n

 <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Rajasthan High Court: Deciding on a revision petition filed by Revenue officials wherein the issue was whether a University\/Institution, whose dominant activity is <\/p>\n","protected":false},"author":3,"featured_media":7321,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[10],"tags":[],"class_list":["post-6769","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-highcourts"],"yoast_head":"\nUniversity cannot be said to be a \u2018dealer\u2019 under Section 2(11) of RVAT if the predominant and main activity is that of imparting education | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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Copyright is\u00a0intended to increase and not to impede the harvest of knowledge. It is intended to\u00a0motivate the creative activity of authors and\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":224652,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/01\/28\/ker-hc-no-elementary-schools-imparting-secular-education-can-promote-one-religion-over-others-secularism-is-against-the-idea-of-exclusivism-of-one-religion-over-others\/","url_meta":{"origin":6769,"position":3},"title":"Ker HC | No elementary schools imparting secular education can promote one religion over others","author":"Bhumika Indulia","date":"January 28, 2020","format":false,"excerpt":"Kerala High Court: A. 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It is for the school Management to reschedule payment of school fee\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":358919,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/04\/sky-lark-education-exempt-from-service-tax-cestat\/","url_meta":{"origin":6769,"position":5},"title":"SKY Lark Education Welfare Society an educational institution; will be exempted from service tax: CESTAT","author":"Bharti","date":"September 4, 2025","format":false,"excerpt":"\u201cSKY Lark Education Welfare Society is imparting education to students of Swami Vivekanand Subharti University, enrolled under the distant learning programme, as per its curriculum and it is duly recognized under the laws of the Uttar Pradesh Government\/UGC.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"SKY Lark Education exempt from service tax","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/SKY-Lark-Education-exempt-from-service-tax.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/SKY-Lark-Education-exempt-from-service-tax.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/SKY-Lark-Education-exempt-from-service-tax.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/SKY-Lark-Education-exempt-from-service-tax.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/6769","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=6769"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/6769\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/7321"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=6769"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=6769"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=6769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}