https://www.taxtmi.com/caselaws?id=159685 After the Forty-sixth Constitutional Amendment, the Tamil Nadu amendment deeming supply of goods by an unincorporated association to its members as a taxable sale was treated as valid and within legislative competence. A society registered under the Societies Registration Act was held to fall within that statutory category for the post-amendment scheme. On the facts, the association's pooled procurement, import, apportionment and pricing of wattle extract to members under the consolidated service scheme satisfied the elements of sale, and the earlier mutuality or agency theory did not defeat taxability. The supply was therefore regarded as a deemed sale liable to sales tax. en-us Tue, 15 Dec 1998 00:00:00 +0530 Sat, 30 Nov 2013 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159685 After the Forty-sixth Constitutional Amendment, the Tamil Nadu amendment deeming supply of goods by an unincorporated association to its members as a taxable sale was treated as valid and within legislative competence. A society registered under the Societies Registration Act was held to fall within that statutory category for the post-amendment scheme. On the facts, the association's pooled procurement, import, apportionment and pricing of wattle extract to members under the consolidated service scheme satisfied the elements of sale, and the earlier mutuality or agency theory did not defeat taxability. The supply was therefore regarded as a deemed sale liable to sales tax. Case-Laws VAT and Sales Tax Tue, 15 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159685