Imparting of education not to be deemed as business activity under Rajasthan VAT Act

CST & VAT : Rajasthan VAT - Where assessee, a deemed university/educational institution, was imparting education and it sold prospectus and it also purchased cement, etc. after payment of VAT and provided same to its own contractors for construction of hostel building, etc. and further it reduced value of material from contract amount, assessee was not carrying on business and was not required to get itself registered