https://www.taxtmi.com/caselaws?id=150767 A non-profit members' club did not satisfy the definition of dealer under section 2(11) of the Bombay Sales Tax Act, 1959 in relation to its catering services for members, their families and restricted guests. The High Court applied the test of whether the activity had acquired an independent commercial or trading character, or whether the club merely acted as an instrument through which members enjoyed facilities inter se. Because the catering and special dinner parties remained confined to members and their invitees, and were incidental to the club's sporting object rather than business with outsiders, the club was not treated as carrying on dealer activity. en-us Thu, 20 Jun 1974 00:00:00 +0530 Wed, 22 May 2013 14:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150767 A non-profit members' club did not satisfy the definition of dealer under section 2(11) of the Bombay Sales Tax Act, 1959 in relation to its catering services for members, their families and restricted guests. The High Court applied the test of whether the activity had acquired an independent commercial or trading character, or whether the club merely acted as an instrument through which members enjoyed facilities inter se. Because the catering and special dinner parties remained confined to members and their invitees, and were incidental to the club's sporting object rather than business with outsiders, the club was not treated as carrying on dealer activity. Case-Laws VAT and Sales Tax Thu, 20 Jun 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150767