https://www.taxtmi.com/caselaws?id=128977 A club's transfer or distribution of goods to its members was held not to be a sale under the Explanation to section 2(d) of the Travancore-Cochin General Sales Tax Act, 1125, because the provision treated a club as a dealer only where it sold goods and did not expressly extend the deeming fiction to every internal distribution. The Court contrasted this wording with the broader language used in the Madras enactment and declined to read in a wider sale fiction. The demand to treat the club's supplies as taxable sales was therefore rejected. en-us Fri, 09 Jul 1965 00:00:00 +0530 Mon, 15 Apr 2013 18:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128977 A club's transfer or distribution of goods to its members was held not to be a sale under the Explanation to section 2(d) of the Travancore-Cochin General Sales Tax Act, 1125, because the provision treated a club as a dealer only where it sold goods and did not expressly extend the deeming fiction to every internal distribution. The Court contrasted this wording with the broader language used in the Madras enactment and declined to read in a wider sale fiction. The demand to treat the club's supplies as taxable sales was therefore rejected. Case-Laws VAT and Sales Tax Fri, 09 Jul 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128977