https://www.taxtmi.com/caselaws?id=432548 An incorporated members' club supplying food and drinks to its own members was held not to make a taxable sale under the U.P. Trade Tax Act, 1948 because the doctrine of mutuality prevents a transfer between distinct persons. The statutory definition of sale in Section 2(h) was read in light of the continuing authority of Young Men's Indian Association and Calcutta Club Limited, both of which confirm that mutuality applies to incorporated and unincorporated members' clubs after the 46th Constitutional Amendment. Article 366(29-A)(f) was held not to apply to members' clubs, so the assessment based on treating the supply as a sale could not stand. en-us Thu, 05 Jan 2023 00:00:00 +0530 Mon, 09 Jan 2023 08:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432548 An incorporated members' club supplying food and drinks to its own members was held not to make a taxable sale under the U.P. Trade Tax Act, 1948 because the doctrine of mutuality prevents a transfer between distinct persons. The statutory definition of sale in Section 2(h) was read in light of the continuing authority of Young Men's Indian Association and Calcutta Club Limited, both of which confirm that mutuality applies to incorporated and unincorporated members' clubs after the 46th Constitutional Amendment. Article 366(29-A)(f) was held not to apply to members' clubs, so the assessment based on treating the supply as a sale could not stand. Case-Laws VAT and Sales Tax Thu, 05 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432548