S. 263 : Commissioner-Revision of orders prejudicial to revenue-
Charitable purpose-Objects of general public utility-Merely because the society’s participants included members from the private sector, it does not change the fundamental non-commercial nature of its activities-The society’s role as a facilitator for the hydrocarbon industry does not make its activities commercial-Revision order is quashed.[S. 2(15), 11, 12 12AA]