https://www.taxtmi.com/caselaws?id=106016 The Supreme Court allowed the appeals by members' clubs, overturning the High Court's decision that the clubs are liable to pay sales tax on supplies of food and drink to their members. The Court remanded the cases to the assessing authorities to determine the factual relationship between each club and its members in terms of supply. It emphasized the necessity of establishing whether the clubs were acting as agents for the members or if there was a transfer of property in the goods. The previous assessment orders were set aside, and both parties were allowed to present their arguments independently. en-us Sat, 12 Sep 1998 00:00:00 +0530 Sat, 24 Aug 2013 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106016 The Supreme Court allowed the appeals by members' clubs, overturning the High Court's decision that the clubs are liable to pay sales tax on supplies of food and drink to their members. The Court remanded the cases to the assessing authorities to determine the factual relationship between each club and its members in terms of supply. It emphasized the necessity of establishing whether the clubs were acting as agents for the members or if there was a transfer of property in the goods. The previous assessment orders were set aside, and both parties were allowed to present their arguments independently. Case-Laws VAT and Sales Tax Sat, 12 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106016