https://www.taxtmi.com/caselaws?id=160904 Article 366(29A), read with the corresponding State sales tax provision, treats the supply of food, drink, or other consumables by a club to its members for consideration as a deemed sale. The doctrine of mutuality no longer defeats levy where the Legislature has expressly brought such transactions within the definition of sale. On that basis, sales tax applies to refreshments supplied by both incorporated and unincorporated clubs, and the State provision is consistent with the Constitution. en-us Wed, 05 Dec 2001 00:00:00 +0530 Thu, 26 Dec 2013 14:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160904 Article 366(29A), read with the corresponding State sales tax provision, treats the supply of food, drink, or other consumables by a club to its members for consideration as a deemed sale. The doctrine of mutuality no longer defeats levy where the Legislature has expressly brought such transactions within the definition of sale. On that basis, sales tax applies to refreshments supplied by both incorporated and unincorporated clubs, and the State provision is consistent with the Constitution. Case-Laws VAT and Sales Tax Wed, 05 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160904