P.A. Inamdar Case: Education Ruling
The question refers to a significant judgment by a Five Judges Constitution Bench of the Supreme Court concerning the nature of imparting education.
Key Ruling Analysis
- The Constitution Bench ruling established that 'Imparting Education cannot be treated as a Trade or Business'.
- This principle was laid down in the case of P.A. Inamdar vs. State of Maharashtra.
- The judgment clarified that while educational institutions may operate commercially, the core activity of imparting knowledge and education itself is a charitable function and not a trade.
- This ruling helps in distinguishing between the non-profit objective of education and the potential commercial activities undertaken by institutions.
Therefore, the P.A. Inamdar Case is the correct reference for the stated principle.