https://www.taxtmi.com/caselaws?id=157934 Supplies of food, drinks and refreshments by an incorporated members' club to permanent members were held outside the sales tax net because mutuality and identity between the club and those members continued to exist; the relationship was treated as one of agency and recoupment, so no taxable sale arose and the club was not a dealer for those transactions. Supplies to temporary members were held taxable because their limited and restricted status did not create the reciprocal identity needed for mutuality; those transactions therefore fell within the sales tax provisions and made the club a dealer in respect of them. The club's liability was confined to dealings with temporary members. en-us Wed, 21 Dec 1994 00:00:00 +0530 Mon, 14 Oct 2013 11:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157934 Supplies of food, drinks and refreshments by an incorporated members' club to permanent members were held outside the sales tax net because mutuality and identity between the club and those members continued to exist; the relationship was treated as one of agency and recoupment, so no taxable sale arose and the club was not a dealer for those transactions. Supplies to temporary members were held taxable because their limited and restricted status did not create the reciprocal identity needed for mutuality; those transactions therefore fell within the sales tax provisions and made the club a dealer in respect of them. The club's liability was confined to dealings with temporary members. Case-Laws VAT and Sales Tax Wed, 21 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157934