https://www.taxtmi.com/caselaws?id=160902 Article 366(29A) enlarged the concept of sale to include supply of goods by an unincorporated association to its members for valuable consideration, making such transactions taxable where the sales tax law so provides. Registration under the societies law does not by itself amount to incorporation, so the association remained an unincorporated body for tax purposes. Even if treated as incorporated, supplies by incorporated bodies to members are not immune from sales tax. The pre-amendment mutuality principle could not override the post-amendment statutory levy, and an Article 14 challenge based on an erroneous benefit to another entity was rejected. en-us Wed, 12 Dec 2001 00:00:00 +0530 Thu, 26 Dec 2013 14:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160902 Article 366(29A) enlarged the concept of sale to include supply of goods by an unincorporated association to its members for valuable consideration, making such transactions taxable where the sales tax law so provides. Registration under the societies law does not by itself amount to incorporation, so the association remained an unincorporated body for tax purposes. Even if treated as incorporated, supplies by incorporated bodies to members are not immune from sales tax. The pre-amendment mutuality principle could not override the post-amendment statutory levy, and an Article 14 challenge based on an erroneous benefit to another entity was rejected. Case-Laws VAT and Sales Tax Wed, 12 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160902