https://www.taxtmi.com/caselaws?id=269782 For trade tax on cooked food sold in club premises, liability depended on the real nature of the transaction and the person who actually conducted the sales and earned the profit. The assessee prepared and supplied the food using the club premises and brand name, while the club merely provided facilities and reflected receipt entries and bills in its name. Those accounting entries did not change the underlying commercial substance. On the evidence, the assessee was the real dealer for the relevant period, so tax liability attached to the assessee and not to the club; the revisions failed and the assessment was sustained. en-us Mon, 07 Dec 2015 00:00:00 +0530 Thu, 12 Jan 2017 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269782 For trade tax on cooked food sold in club premises, liability depended on the real nature of the transaction and the person who actually conducted the sales and earned the profit. The assessee prepared and supplied the food using the club premises and brand name, while the club merely provided facilities and reflected receipt entries and bills in its name. Those accounting entries did not change the underlying commercial substance. On the evidence, the assessee was the real dealer for the relevant period, so tax liability attached to the assessee and not to the club; the revisions failed and the assessment was sustained. Case-Laws VAT and Sales Tax Mon, 07 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269782