https://www.taxtmi.com/caselaws?id=156449 A club's regular, continuous and organised supply of refreshments to members was treated as business under the sales tax law where the statutory definition covered trade, commerce and ancillary or incidental activities, even without a profit motive. The supply was also treated as a sale, because the club operated as an incorporated body, charged fixed tariffs, supplied goods to members and some non-members, and showed surplus and fund accumulation rather than a mere principal-agent or expense-recovery arrangement. The statute's express inclusion of clubs selling goods to members supported dealer status and assessment, subject to any applicable exemption under section 26A(2). en-us Fri, 22 Jun 1990 00:00:00 +0530 Thu, 19 Sep 2013 17:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156449 A club's regular, continuous and organised supply of refreshments to members was treated as business under the sales tax law where the statutory definition covered trade, commerce and ancillary or incidental activities, even without a profit motive. The supply was also treated as a sale, because the club operated as an incorporated body, charged fixed tariffs, supplied goods to members and some non-members, and showed surplus and fund accumulation rather than a mere principal-agent or expense-recovery arrangement. The statute's express inclusion of clubs selling goods to members supported dealer status and assessment, subject to any applicable exemption under section 26A(2). Case-Laws VAT and Sales Tax Fri, 22 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156449