https://www.taxtmi.com/caselaws?id=156615 After the Forty-sixth Constitutional Amendment, supply of food and other consumables for consideration became a deemed sale under Article 366(29A)(f). The Andhra Pradesh General Sales Tax Act, as amended by Act 18 of 1985, widened the meanings of business, dealer, sale, tax and turnover and extended the charging provision to establishments supplying food or drink for consideration. A club's catering activity to its members fell within these deeming provisions; the omission of the word club from section 5-C did not exclude it, and absence of profit motive was irrelevant under the expanded definition of business. The clubs were therefore liable to sales tax as dealers. en-us Fri, 14 Feb 1992 00:00:00 +0530 Mon, 23 Sep 2013 10:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156615 After the Forty-sixth Constitutional Amendment, supply of food and other consumables for consideration became a deemed sale under Article 366(29A)(f). The Andhra Pradesh General Sales Tax Act, as amended by Act 18 of 1985, widened the meanings of business, dealer, sale, tax and turnover and extended the charging provision to establishments supplying food or drink for consideration. A club's catering activity to its members fell within these deeming provisions; the omission of the word club from section 5-C did not exclude it, and absence of profit motive was irrelevant under the expanded definition of business. The clubs were therefore liable to sales tax as dealers. Case-Laws VAT and Sales Tax Fri, 14 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156615