https://www.taxtmi.com/caselaws?id=148528 A co-operative society running a canteen for members without profit-motive was not carrying on business of buying or selling goods and therefore was not a dealer under section 2(11) of the Bombay Sales Tax Act, 1959. The inclusive reference to a society, club or association buying from or selling to members did not remove the basic requirement of business in the commercial sense. Section 22(5-A) also did not create tax liability merely because the society held a registration certificate, since that provision operates only where registration ought not to have been granted to an otherwise taxable dealer. The canteen turnover was therefore not taxable on either footing. en-us Mon, 12 Aug 1968 00:00:00 +0530 Mon, 29 Apr 2013 15:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148528 A co-operative society running a canteen for members without profit-motive was not carrying on business of buying or selling goods and therefore was not a dealer under section 2(11) of the Bombay Sales Tax Act, 1959. The inclusive reference to a society, club or association buying from or selling to members did not remove the basic requirement of business in the commercial sense. Section 22(5-A) also did not create tax liability merely because the society held a registration certificate, since that provision operates only where registration ought not to have been granted to an otherwise taxable dealer. The canteen turnover was therefore not taxable on either footing. Case-Laws VAT and Sales Tax Mon, 12 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148528