https://www.taxtmi.com/caselaws?id=133038 A members' club supplying goods to its own members was held not to effect a sale in law where the essential elements of sale are absent, because members are joint owners of the club property and the transaction is only a distribution of common property. The Mysore Legislature could not, by deeming language in the amended definitions of "dealer" and "sale", convert such non-sales into taxable sales under Entry 54 of List II, so the provisions were beyond legislative competence and void to that extent. The Article 14 challenge failed because clubs and similar associations formed a rational class for differential fiscal treatment. en-us Thu, 12 Nov 1964 00:00:00 +0530 Wed, 17 Apr 2013 12:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=133038 A members' club supplying goods to its own members was held not to effect a sale in law where the essential elements of sale are absent, because members are joint owners of the club property and the transaction is only a distribution of common property. The Mysore Legislature could not, by deeming language in the amended definitions of "dealer" and "sale", convert such non-sales into taxable sales under Entry 54 of List II, so the provisions were beyond legislative competence and void to that extent. The Article 14 challenge failed because clubs and similar associations formed a rational class for differential fiscal treatment. Case-Laws VAT and Sales Tax Thu, 12 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=133038