https://www.taxtmi.com/caselaws?id=241137 After the Forty-sixth Amendment, supply of goods by an unincorporated association to its members for valuable consideration is treated as a taxable sale, and the plea of mutuality does not exclude liability under the Central Sales Tax Act, 1956. The contention that the transactions were concluded within Tamil Nadu failed for lack of material showing intra-State completion. In parallel, omission to disclose the taxable turnover in the return supported penalty under the Tamil Nadu General Sales Tax Act, 1959, because the assessee had notice of the taxability and no bona fide basis for non-disclosure was established. Both the assessment and the penalty were sustained. en-us Wed, 23 Oct 2013 00:00:00 +0530 Tue, 17 Dec 2013 11:13:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241137 After the Forty-sixth Amendment, supply of goods by an unincorporated association to its members for valuable consideration is treated as a taxable sale, and the plea of mutuality does not exclude liability under the Central Sales Tax Act, 1956. The contention that the transactions were concluded within Tamil Nadu failed for lack of material showing intra-State completion. In parallel, omission to disclose the taxable turnover in the return supported penalty under the Tamil Nadu General Sales Tax Act, 1959, because the assessee had notice of the taxability and no bona fide basis for non-disclosure was established. Both the assessment and the penalty were sustained. Case-Laws VAT and Sales Tax Wed, 23 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241137