https://www.taxtmi.com/caselaws?id=157301 A club supplying refreshments to members was held not to be acting merely as an agent under the sales tax law because the amended definition of sale covered composite food-and-drink transactions, and the club failed to establish complete mutuality: it served non-shareholder rowing members and used catering surplus beyond strict reimbursement. The club was therefore treated as a dealer and the supplies to members as taxable sales. A higher tax rate for cooked food served in or supplied from an air-conditioned club was also upheld as a valid fiscal classification, since air-conditioned clubs formed a distinct class with greater paying capacity and the measure had a rational nexus to revenue collection. The notice and statutory amendment were sustained. en-us Thu, 25 Jul 1991 00:00:00 +0530 Thu, 03 Oct 2013 17:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157301 A club supplying refreshments to members was held not to be acting merely as an agent under the sales tax law because the amended definition of sale covered composite food-and-drink transactions, and the club failed to establish complete mutuality: it served non-shareholder rowing members and used catering surplus beyond strict reimbursement. The club was therefore treated as a dealer and the supplies to members as taxable sales. A higher tax rate for cooked food served in or supplied from an air-conditioned club was also upheld as a valid fiscal classification, since air-conditioned clubs formed a distinct class with greater paying capacity and the measure had a rational nexus to revenue collection. The notice and statutory amendment were sustained. Case-Laws VAT and Sales Tax Thu, 25 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157301