https://www.taxtmi.com/caselaws?id=133038 Sales tax on supplies by members' clubs to members requires a transaction that is a sale in law, including distinct parties, mutual assent, transfer of general property in goods and price. Unregistered clubs involve joint ownership of common property, making member supplies distributions rather than sales. Registration under the Societies Registration Act does not by itself create a separate legal person capable of intra-member sales for this purpose. Deeming provisions cannot expand legislative competence by converting non-sales into taxable sales. Differential treatment of clubs, societies, firms and associations may nevertheless satisfy Article 14 where the classification is recognisable and rationally connected with taxation of sales and purchases. 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 Sales tax on supplies by members' clubs to members requires a transaction that is a sale in law, including distinct parties, mutual assent, transfer of general property in goods and price. Unregistered clubs involve joint ownership of common property, making member supplies distributions rather than sales. Registration under the Societies Registration Act does not by itself create a separate legal person capable of intra-member sales for this purpose. Deeming provisions cannot expand legislative competence by converting non-sales into taxable sales. Differential treatment of clubs, societies, firms and associations may nevertheless satisfy Article 14 where the classification is recognisable and rationally connected with taxation of sales and purchases. Case-Laws VAT and Sales Tax Thu, 12 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=133038