https://www.taxtmi.com/caselaws?id=158672 The High Court accepted jurisdiction over a revision transferred from the abolished Special Tribunal, holding that the pending matter could continue before the forum to which it stood transferred under the repealing statute. On the tax issue, it applied binding precedent that supplies by an incorporated body to its members fall within the statutory concept of sale, consistent with the constitutional deeming provision, and held that the assessee's claim to exemption on the purchase of Wattle Extract could not succeed. The revision was dismissed on the substantive exemption issue. en-us Tue, 30 Sep 2008 00:00:00 +0530 Thu, 27 Nov 2014 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158672 The High Court accepted jurisdiction over a revision transferred from the abolished Special Tribunal, holding that the pending matter could continue before the forum to which it stood transferred under the repealing statute. On the tax issue, it applied binding precedent that supplies by an incorporated body to its members fall within the statutory concept of sale, consistent with the constitutional deeming provision, and held that the assessee's claim to exemption on the purchase of Wattle Extract could not succeed. The revision was dismissed on the substantive exemption issue. Case-Laws VAT and Sales Tax Tue, 30 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158672