2025-VIL-626-TEL
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VAT High Court Cases

Andhra Pradesh Value Added Tax Act, 2005 – Taxability of activity of imparting education, Business activity, Incidental activities – Petitioner is an institution registered with the Director General of Civil Aviation (DGCA), Government of India, to admit students for imparting education and training for obtaining Commercial Pilot license, Aircraft Maintenance Engineering, Engine Overhaul, and Avionics - Whether the activity of imparting education and training by the petitioner can be considered as 'business' under the APGST Act, 1957 and APVAT Act, 2005 thereby subjecting the receipts towards supply of food to students and sale of application forms to tax – HELD - The activity of imparting education and training by the petitioner, being a registered institute with the DGCA, cannot be equated to a simple coaching center. The training provided by the petitioner, which includes both theoretical and practical aspects, is a form of education, and such activity cannot be considered as 'business' as defined under the APGST Act, 1957 and APVAT Act, 2005. The petitioner, being an educational institution, cannot be treated as a 'dealer' under the respective Acts and the incidental proceeds of supplying food and sale of application forms cannot be subjected to tax. The activity of imparting of education is not a commercial activity, and any incidental activity to the core activity of education is also not commercial in nature - the petitioner's activity of imparting education and training cannot be considered as 'business' under the APGST Act, 1957 and APVAT Act, 2005 and the receipts towards supply of food to students and sale of application forms are not liable to tax – The petition is allowed
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