https://www.taxtmi.com/caselaws?id=158898 Registration under the Societies Registration Act does not by itself create incorporation, so a registered society may remain an unincorporated association for sales tax purposes. After the Forty-sixth Amendment, supply of goods by an unincorporated association to its members for valuable consideration falls within the expanded concept of sale and is taxable where the statute so provides. A claimed contrary administrative letter cannot defeat the correct levy, because Article 14 does not require repetition of an unlawful tax benefit granted to others. The petitioner's challenge to taxability therefore failed, and the tax position was upheld. en-us Wed, 12 Dec 2001 00:00:00 +0530 Sat, 09 Nov 2013 12:08:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158898 Registration under the Societies Registration Act does not by itself create incorporation, so a registered society may remain an unincorporated association for sales tax purposes. After the Forty-sixth Amendment, supply of goods by an unincorporated association to its members for valuable consideration falls within the expanded concept of sale and is taxable where the statute so provides. A claimed contrary administrative letter cannot defeat the correct levy, because Article 14 does not require repetition of an unlawful tax benefit granted to others. The petitioner's challenge to taxability therefore failed, and the tax position was upheld. Case-Laws VAT and Sales Tax Wed, 12 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158898