https://www.taxtmi.com/caselaws?id=159717 After the Forty-sixth Amendment, article 366(29A) enlarges the concept of sale to include club supplies to members, and section 2(n)(v) of the Tamil Nadu General Sales Tax Act, 1959 was upheld as a valid deeming provision within that constitutional field. The Tribunal held that members' clubs, including incorporated clubs, fall within the amended definition of dealer under section 2(g) where they supply goods to members for consideration, and they are accordingly liable to registration. It further held that supplies of goods, including food and drinks, by clubs to members constitute deemed sales and are taxable under the post-amendment regime. en-us Fri, 18 Dec 1998 00:00:00 +0530 Fri, 29 Nov 2013 18:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159717 After the Forty-sixth Amendment, article 366(29A) enlarges the concept of sale to include club supplies to members, and section 2(n)(v) of the Tamil Nadu General Sales Tax Act, 1959 was upheld as a valid deeming provision within that constitutional field. The Tribunal held that members' clubs, including incorporated clubs, fall within the amended definition of dealer under section 2(g) where they supply goods to members for consideration, and they are accordingly liable to registration. It further held that supplies of goods, including food and drinks, by clubs to members constitute deemed sales and are taxable under the post-amendment regime. Case-Laws VAT and Sales Tax Fri, 18 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159717