https://www.taxtmi.com/caselaws?id=158725 The court held that Ranchi Gymkhana Club qualifies as a "dealer" under the Bihar Finance Act, 1981, and the supply of food, refreshments, and beverages to its members constitutes a sale. The court upheld the orders rejecting the petitioners' claim and allowed them to challenge the assessment orders within six weeks. The constitutional and statutory amendments were deemed to affect the taxability of supplies made by the society, bringing them within the tax net. The writ petition was dismissed, affirming the club's liability for taxation on the supplied items. en-us Thu, 26 Jun 1997 00:00:00 +0530 Wed, 06 Nov 2013 11:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158725 The court held that Ranchi Gymkhana Club qualifies as a "dealer" under the Bihar Finance Act, 1981, and the supply of food, refreshments, and beverages to its members constitutes a sale. The court upheld the orders rejecting the petitioners' claim and allowed them to challenge the assessment orders within six weeks. The constitutional and statutory amendments were deemed to affect the taxability of supplies made by the society, bringing them within the tax net. The writ petition was dismissed, affirming the club's liability for taxation on the supplied items. Case-Laws VAT and Sales Tax Thu, 26 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158725