https://www.taxtmi.com/caselaws?id=100491 An Explanation enlarging the definition of "dealer" under the Madras General Sales Tax Act was held valid because it only identified a taxable entity and did not itself create a sale or tax a non-sale transaction. A corporate society's supply of its own refreshments to members for price was treated as a taxable sale, as the goods belonged to the society, were transferred for consideration, and the arrangement was not shown to be a mere agency or trust. The legal form of the transaction was respected. The society's challenge failed and the assessment was upheld. en-us Thu, 23 Nov 1967 00:00:00 +0530 Fri, 20 Sep 2013 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100491 An Explanation enlarging the definition of "dealer" under the Madras General Sales Tax Act was held valid because it only identified a taxable entity and did not itself create a sale or tax a non-sale transaction. A corporate society's supply of its own refreshments to members for price was treated as a taxable sale, as the goods belonged to the society, were transferred for consideration, and the arrangement was not shown to be a mere agency or trust. The legal form of the transaction was respected. The society's challenge failed and the assessment was upheld. Case-Laws VAT and Sales Tax Thu, 23 Nov 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100491