Alternative remedy and club sales tax: writ relief may still lie, and non-profit members' club supplies were not taxable sales.

An alternative statutory remedy does not by itself bar writ jurisdiction; it is ordinarily a relevant restraint, but the court may still intervene where writ relief is otherwise appropriate. The commentary also states that supplies of refreshments by a members' club to its members were not taxable as sales, because the statutory concept of sale required a commercial transaction in the course of business for valuable consideration. On the facts described, the club was not a profit-making concern, and its constitution negatived any intention to carry on commercial trading or distribute profits. The charging provision was therefore not extended to cover these non-profit, members-only transactions.

---

---

Issues: (i) Whether the existence of an adequate alternative remedy under the sales tax law barred the grant of writ relief; (ii) Whether supplies of refreshments by a members' club to its members, in the absence of a profit motive, amounted to sales liable to sales tax.

Issue (i): Whether the existence of an adequate alternative remedy under the sales tax law barred the grant of writ relief.

Analysis: The availability of appeal, revision, or even a suit under the taxing statute did not take away the Court's jurisdiction to issue writs. It was held that an alternative remedy is ordinarily a dissuading factor, but it is not an absolute bar. Where the circumstances show that writ relief is appropriate, the Court may still intervene, though the discretion must be exercised sparingly and with due regard to the statutory remedies.

Conclusion: The objection based on alternative remedy failed and writ jurisdiction was not excluded.

Issue (ii): Whether supplies of refreshments by a members' club to its members, in the absence of a profit motive, amounted to sales liable to sales tax.

Analysis: The statutory definition of sale required a transfer of property in goods in the course of trade or business and for valuable consideration. The Court held that the expression "business" in this context connoted commercial activity with a profit motive. On the facts, the club was a members' club and not a profit-making concern. Its constitution and rules negatived any intention to distribute profits or to carry on commercial trading. The explanation to the definition of dealer did not enlarge the charging provision so as to bring non-commercial, non-profit transactions within the tax net.

Conclusion: The supply of refreshments by the club to its members was not taxable as a sale under the Act.

Final Conclusion: The appeal failed, and the levy of sales tax on the club's supply of refreshments to its members was not sustainable on the facts and the statutory scheme considered.

Ratio Decidendi: A transaction is taxable as a sale only when it is commercial in character and carried on with a profit motive; a non-profit members' club supplying refreshments to its members does not, on that footing, make taxable sales, and the existence of an alternative remedy does not by itself bar writ relief.

---