To cherish the motive of the trust, SMS College of Arts and Science was established in the year 2000 at Perur, Coimbatore affiliated to Bharathiar University, Coimbatore. Coimbatore city, the industrial centre of South India, famously called as the Manchester of South India, where a wide range and variety of goods production is recorded, prompted the need for the inception of B.Com and BBA programs at SMSCAS in July 2000, for the learning community to understand about the prevailing professional link between consumers and producers.