https://www.taxtmi.com/caselaws?id=164282 After the Forty-sixth Constitutional Amendment and the corresponding U.P. Trade Tax Act provisions, food, refreshments and other goods supplied by an incorporated members' club to its members for consideration fall within the statutory concept of sale and are taxable. The doctrine of mutuality, though relevant in income-tax contexts where contributors and beneficiaries are identical, does not displace this post-amendment trade tax regime for a club having a separate legal identity from its members. On that basis, the refusal to produce books and the notices issued under the Act were not invalid. en-us Sun, 20 Dec 2009 00:00:00 +0530 Mon, 20 Oct 2014 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164282 After the Forty-sixth Constitutional Amendment and the corresponding U.P. Trade Tax Act provisions, food, refreshments and other goods supplied by an incorporated members' club to its members for consideration fall within the statutory concept of sale and are taxable. The doctrine of mutuality, though relevant in income-tax contexts where contributors and beneficiaries are identical, does not displace this post-amendment trade tax regime for a club having a separate legal identity from its members. On that basis, the refusal to produce books and the notices issued under the Act were not invalid. Case-Laws VAT and Sales Tax Sun, 20 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164282