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    <title>1954 (7) TMI 28 - MADRAS HIGH COURT</title>
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    <description>The appeal was dismissed as the supply of refreshments by the Club to its members was found not to constitute a sale under the Madras General Sales-tax Act, 1939. The Court held that the Club lacked a profit motive, and therefore, the transactions did not fall within the definition of &quot;sale.&quot; Additionally, the Court reiterated that the existence of alternative remedies does not prevent it from exercising jurisdiction to issue writs in suitable cases.</description>
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    <pubDate>Fri, 30 Jul 1954 00:00:00 +0530</pubDate>
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      <title>1954 (7) TMI 28 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=288646</link>
      <description>The appeal was dismissed as the supply of refreshments by the Club to its members was found not to constitute a sale under the Madras General Sales-tax Act, 1939. The Court held that the Club lacked a profit motive, and therefore, the transactions did not fall within the definition of &quot;sale.&quot; Additionally, the Court reiterated that the existence of alternative remedies does not prevent it from exercising jurisdiction to issue writs in suitable cases.</description>
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      <pubDate>Fri, 30 Jul 1954 00:00:00 +0530</pubDate>
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