https://www.taxtmi.com/caselaws?id=162959 Supplies of food, drinks and refreshments by members' clubs to permanent members were held not to be deemed sales because the extended definition of sale still required a transaction between legally distinct persons and a real consideration. The tribunal applied the mutuality principle and agency relationship between the club and its permanent members, treating contributors and participators as the same group for these transactions. Payments by permanent members were therefore not consideration in the legal sense, so the club supplies fell outside the sales tax net under the West Bengal Sales Tax Act, 1994, and the impugned notices and orders were set aside. en-us Mon, 03 Jul 2006 00:00:00 +0530 Wed, 19 Mar 2014 14:10:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162959 Supplies of food, drinks and refreshments by members' clubs to permanent members were held not to be deemed sales because the extended definition of sale still required a transaction between legally distinct persons and a real consideration. The tribunal applied the mutuality principle and agency relationship between the club and its permanent members, treating contributors and participators as the same group for these transactions. Payments by permanent members were therefore not consideration in the legal sense, so the club supplies fell outside the sales tax net under the West Bengal Sales Tax Act, 1994, and the impugned notices and orders were set aside. Case-Laws VAT and Sales Tax Mon, 03 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162959