https://www.taxtmi.com/caselaws?id=288646 An alternative statutory remedy does not by itself bar writ jurisdiction; it is ordinarily a relevant restraint, but the court may still intervene where writ relief is otherwise appropriate. The commentary also states that supplies of refreshments by a members' club to its members were not taxable as sales, because the statutory concept of sale required a commercial transaction in the course of business for valuable consideration. On the facts described, the club was not a profit-making concern, and its constitution negatived any intention to carry on commercial trading or distribute profits. The charging provision was therefore not extended to cover these non-profit, members-only transactions. en-us Fri, 30 Jul 1954 00:00:00 +0530 Thu, 26 Nov 2020 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288646 An alternative statutory remedy does not by itself bar writ jurisdiction; it is ordinarily a relevant restraint, but the court may still intervene where writ relief is otherwise appropriate. The commentary also states that supplies of refreshments by a members' club to its members were not taxable as sales, because the statutory concept of sale required a commercial transaction in the course of business for valuable consideration. On the facts described, the club was not a profit-making concern, and its constitution negatived any intention to carry on commercial trading or distribute profits. The charging provision was therefore not extended to cover these non-profit, members-only transactions. Case-Laws VAT and Sales Tax Fri, 30 Jul 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288646