https://www.taxtmi.com/caselaws?id=148400 A registered co-operative society is a body corporate capable of holding property and contracting, so supplies of goods to its members for consideration amount to sales because property in the goods passes from the society to the member. The society is therefore a distinct legal entity and can fall within the statutory definition of dealer when it carries on systematic supply of goods. Absence of a profit motive does not exclude the activity from business for sales tax purposes, as a commercial profit object is not essential where goods are supplied for a price. On that reasoning, supplies to members were held liable to sales tax. en-us Wed, 08 May 1968 00:00:00 +0530 Fri, 26 Apr 2013 15:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148400 A registered co-operative society is a body corporate capable of holding property and contracting, so supplies of goods to its members for consideration amount to sales because property in the goods passes from the society to the member. The society is therefore a distinct legal entity and can fall within the statutory definition of dealer when it carries on systematic supply of goods. Absence of a profit motive does not exclude the activity from business for sales tax purposes, as a commercial profit object is not essential where goods are supplied for a price. On that reasoning, supplies to members were held liable to sales tax. Case-Laws VAT and Sales Tax Wed, 08 May 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148400