https://www.taxtmi.com/caselaws?id=127222 A writ petition under Article 226 was held maintainable despite available appellate and revisional remedies under the sales tax law, because the challenge went to the legality of the levy itself and prior departmental challenge was not an absolute prerequisite. On taxability, a non-profit members' club supplying refreshments to its members from common club funds at fixed charges was treated as a mutual arrangement, not a sale in the course of trade or business. As the statutory elements of transfer of property and sale in a commercial transaction were absent, sales tax on such supplies was unsustainable. The club therefore succeeded on the substantive tax issue, with prospective protection against further levy while past collections were left undisturbed. en-us Tue, 27 Nov 1951 00:00:00 +0530 Tue, 05 Mar 2013 16:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127222 A writ petition under Article 226 was held maintainable despite available appellate and revisional remedies under the sales tax law, because the challenge went to the legality of the levy itself and prior departmental challenge was not an absolute prerequisite. On taxability, a non-profit members' club supplying refreshments to its members from common club funds at fixed charges was treated as a mutual arrangement, not a sale in the course of trade or business. As the statutory elements of transfer of property and sale in a commercial transaction were absent, sales tax on such supplies was unsustainable. The club therefore succeeded on the substantive tax issue, with prospective protection against further levy while past collections were left undisturbed. Case-Laws VAT and Sales Tax Tue, 27 Nov 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127222