https://www.taxtmi.com/caselaws?id=163198 Supplies of food, drinks and beverages by an incorporated members' club to its permanent members were treated as outside sales tax where the mutuality principle survived. The constitutional amendment in Article 366(29A) and the West Bengal definition of "sale" enlarged taxable sales only when the supply was for cash, deferred payment or other valuable consideration. On the materials considered, member payments were viewed as reimbursement of club expenses rather than true consideration, with the club acting as an instrumentality or agent of its members. The fact that bills were raised, or that non-payment could affect membership, did not by itself destroy mutuality or establish a taxable sale. en-us Fri, 01 Feb 2008 00:00:00 +0530 Sat, 13 Dec 2014 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163198 Supplies of food, drinks and beverages by an incorporated members' club to its permanent members were treated as outside sales tax where the mutuality principle survived. The constitutional amendment in Article 366(29A) and the West Bengal definition of "sale" enlarged taxable sales only when the supply was for cash, deferred payment or other valuable consideration. On the materials considered, member payments were viewed as reimbursement of club expenses rather than true consideration, with the club acting as an instrumentality or agent of its members. The fact that bills were raised, or that non-payment could affect membership, did not by itself destroy mutuality or establish a taxable sale. Case-Laws VAT and Sales Tax Fri, 01 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163198