Club supplies taxability depends on a clear finding on member versus non-member transactions before liability is determined.

Club supplies of food and drinks under the Haryana Value Added Tax Act, 2003 required a definite factual finding on whether transactions were confined to members or extended to non-members before tax liability could be determined. Because the record lacked that finding, the existing assessment and appellate orders could not be sustained and were set aside. The matter was remanded to the Assessing Officer for fresh adjudication on the taxability of the supplies after recording clear findings on the member and non-member distinction.

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Issues: Whether the club's supplies of food and drinks were taxable under the Haryana Value Added Tax Act, 2003, and whether the matter required fresh adjudication on the basis of supplies to members and non-members.

Analysis: The appeal arose from assessment proceedings under Section 36 of the Haryana Value Added Tax Act, 2003. The dispute turned on whether the club transactions attracted tax, particularly in the context of the club's relationship with its members and the need to distinguish between supplies made to members and to non-members. Since the material record did not contain a definite finding on that distinction, the existing orders could not be sustained as final on the taxability issue.

Conclusion: The orders of the authorities below were set aside and the matter was remanded to the Assessing Officer to re-adjudicate the issue after recording a definite finding regarding supplies to members and non-members and their tax liability.

Final Conclusion: The dispute was reopened for fresh determination on merits, with the earlier assessment and appellate orders displaced.

Ratio Decidendi: Where the taxability of club supplies depends on whether transactions were confined to members or extended to non-members, the authority must record a definite factual finding on that distinction before determining liability.

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