https://www.taxtmi.com/caselaws?id=164285 An incorporated club is treated as a separate legal entity from its members, so supply of food and drink for consideration can fall within the enlarged definition of "sale" under the Constitution and the U.P. Trade Tax Act. The mutuality plea depends on the club's relationship with members, its accounts and actual operations, and cannot be conclusively accepted without factual inquiry. The text also states that a circular need not distinguish between incorporated and unincorporated clubs where the statutory scheme otherwise covers the supply, and that reassessment proceedings will not be quashed absent illegality in the permission process. en-us Tue, 24 Nov 2009 00:00:00 +0530 Tue, 21 Oct 2014 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164285 An incorporated club is treated as a separate legal entity from its members, so supply of food and drink for consideration can fall within the enlarged definition of "sale" under the Constitution and the U.P. Trade Tax Act. The mutuality plea depends on the club's relationship with members, its accounts and actual operations, and cannot be conclusively accepted without factual inquiry. The text also states that a circular need not distinguish between incorporated and unincorporated clubs where the statutory scheme otherwise covers the supply, and that reassessment proceedings will not be quashed absent illegality in the permission process. Case-Laws VAT and Sales Tax Tue, 24 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164285