https://www.taxtmi.com/caselaws?id=152395 A members' club was not liable to purchase tax on liquor bought only for supply to its members under section 7 of the Madhya Pradesh General Sales Tax Act, 1958, because liability arose only where the assessee was a dealer making purchases in the course of business. Although the statutory definition of dealer covered a club, the decisive inquiry was whether the purchases were business purchases. In the absence of a statutory definition of business for the relevant period, the term was given its ordinary meaning, requiring an activity ordinarily pursued with a profit motive. As the club acted for its members, did not sell to outsiders, and operated for pleasure rather than profit, the purchases were outside the course of business and no purchase tax was payable. en-us Fri, 23 Mar 1979 00:00:00 +0530 Tue, 02 Jul 2013 17:10:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152395 A members' club was not liable to purchase tax on liquor bought only for supply to its members under section 7 of the Madhya Pradesh General Sales Tax Act, 1958, because liability arose only where the assessee was a dealer making purchases in the course of business. Although the statutory definition of dealer covered a club, the decisive inquiry was whether the purchases were business purchases. In the absence of a statutory definition of business for the relevant period, the term was given its ordinary meaning, requiring an activity ordinarily pursued with a profit motive. As the club acted for its members, did not sell to outsiders, and operated for pleasure rather than profit, the purchases were outside the course of business and no purchase tax was payable. Case-Laws VAT and Sales Tax Fri, 23 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152395