https://www.taxtmi.com/caselaws?id=151124 Supplies of tiffin and refreshments by a members' co-operative canteen to its bona fide members were held not to constitute sales under the Tamil Nadu General Sales Tax Act, 1959. Applying Supreme Court principles on members' clubs and associations, the Court accepted the factual finding that the canteen dealt only with bona fide members and, in that situation, there was no transfer of property from one person to another. As no sale existed, the society was not liable to assessment as a dealer on the impugned canteen transactions, and the tax revision petitions failed. en-us Thu, 12 Feb 1976 00:00:00 +0530 Thu, 30 May 2013 16:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151124 Supplies of tiffin and refreshments by a members' co-operative canteen to its bona fide members were held not to constitute sales under the Tamil Nadu General Sales Tax Act, 1959. Applying Supreme Court principles on members' clubs and associations, the Court accepted the factual finding that the canteen dealt only with bona fide members and, in that situation, there was no transfer of property from one person to another. As no sale existed, the society was not liable to assessment as a dealer on the impugned canteen transactions, and the tax revision petitions failed. Case-Laws VAT and Sales Tax Thu, 12 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151124