https://www.taxtmi.com/caselaws?id=128796 A purely members' club supplying refreshments to its members from a common mess or canteen, without profit and as part of mutual arrangement, was treated as acting for the members rather than making a sale. Because no transfer of property from an owner to a buyer occurred, the transaction fell outside the constitutional concept of sale and could not be taxed as sales turnover. The amended deeming provisions in the Madras General Sales Tax Act were upheld as valid, as clubs and similar mutual organisations formed a distinct class and the provisions targeted organised supply of goods to members. The commentary concludes that such member-only supply is not a sale and is not liable to sales tax. en-us Fri, 23 Nov 1962 00:00:00 +0530 Thu, 11 Apr 2013 13:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128796 A purely members' club supplying refreshments to its members from a common mess or canteen, without profit and as part of mutual arrangement, was treated as acting for the members rather than making a sale. Because no transfer of property from an owner to a buyer occurred, the transaction fell outside the constitutional concept of sale and could not be taxed as sales turnover. The amended deeming provisions in the Madras General Sales Tax Act were upheld as valid, as clubs and similar mutual organisations formed a distinct class and the provisions targeted organised supply of goods to members. The commentary concludes that such member-only supply is not a sale and is not liable to sales tax. Case-Laws VAT and Sales Tax Fri, 23 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128796