Commissioner of Sales Tax v. Sai Publication Fund (2002) 258 ITR 70(SC)
A case where the issue before the Supreme Court was whether an assessee trust, set up by devotees of Saibaba, can be considered a "dealer" in the sale of publications containing Saibaba's message. The Supreme Court held that if the main activity of a person is not trade, commerce, or business, any transaction incidental to the commencement or closure of such trade, commerce, or business would not normally amount to "business" unless an independent intention to carry on business in the incidental activity is established. This decision is relevant to understand the actual meaning of "business" in the context of charitable institutions.

The main key points from the context are:
1. The case involved a trust, set up by devotees of Saibaba, engaged in spreading his message through publications under the name "sai publication."
2. The question was whether the trust could be considered a "dealer" in the sale of books, booklets, pamphlets, photos, stickers, and other publications containing Saibaba's message.
3. The Supreme Court ruled that if the primary activity of a person is not trade, commerce, or business, any transaction related to or incidental to the commencement or closure of such trade, commerce, or business would not typically amount to "business" unless an independent intention to carry on business in the incidental or ancillary activity is established.
4. The ruling highlighted the need to understand the actual meaning of "business" in the context of charitable institutions.