https://www.taxtmi.com/caselaws?id=156254 The Forty-sixth Amendment expanded State taxing power by inserting Article 366(29A), including supplies by unincorporated associations to members within the constitutional concept of a sale. That enlargement did not, however, automatically create liability under the Bengal Finance (Sales Tax) Act, 1941; the State statute still needed an express deeming provision bringing the transaction within its definition of sale. On the text of that Act, no such fiction was found for the relevant supply by an unincorporated club to its members, so the club was not treated as a dealer for those transactions and the assessment notices were quashed. en-us Tue, 07 Aug 1990 00:00:00 +0530 Mon, 16 Sep 2013 18:51:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156254 The Forty-sixth Amendment expanded State taxing power by inserting Article 366(29A), including supplies by unincorporated associations to members within the constitutional concept of a sale. That enlargement did not, however, automatically create liability under the Bengal Finance (Sales Tax) Act, 1941; the State statute still needed an express deeming provision bringing the transaction within its definition of sale. On the text of that Act, no such fiction was found for the relevant supply by an unincorporated club to its members, so the club was not treated as a dealer for those transactions and the assessment notices were quashed. Case-Laws VAT and Sales Tax Tue, 07 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156254