https://www.taxtmi.com/caselaws?id=148333 An unincorporated club is within the Bombay Sales Tax Act definition of "dealer" only where buying or selling to members is carried on as a business with commercial character. The HC treated the inclusive reference to clubs and associations as part of that same business concept, not as a separate basis for taxation, and held that intra-member transactions are not taxable merely because they involve members. It also found that the club's supplies were not made with a profit-earning object: the activities were recreational, catering was run at a loss, and any margin was incidental to overheads and wastage. On those facts, the club was not liable to be treated as a dealer. en-us Sat, 13 Jan 1968 00:00:00 +0530 Thu, 25 Apr 2013 17:03:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148333 An unincorporated club is within the Bombay Sales Tax Act definition of "dealer" only where buying or selling to members is carried on as a business with commercial character. The HC treated the inclusive reference to clubs and associations as part of that same business concept, not as a separate basis for taxation, and held that intra-member transactions are not taxable merely because they involve members. It also found that the club's supplies were not made with a profit-earning object: the activities were recreational, catering was run at a loss, and any margin was incidental to overheads and wastage. On those facts, the club was not liable to be treated as a dealer. Case-Laws VAT and Sales Tax Sat, 13 Jan 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148333