1998 (9) TMI 581

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....CST, VAT & Sales Tax<br>BHARUCHA S.P., WADHWA D.P. AND SYED SHAH MOHAMMED QUADRI JJ. P.P. Rao, Senior Advocate (D.R.K Reddy and Ms. B. Jayashree, Advocates, with him) for the appellant in C. A. No. 1501 of 1996. &nbsp; T.V.S.N. Chari, K. Ram Kumar and Ms. Asha G. Nair, Advocates, for the respondents in all the appeals. &nbsp; D.R.K. Reddy and Ms. Rani Chhabra, Advocates, for the appellant....

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....here is no sale because a members' club only acts as the agent of the member. Reliance is placed in this behalf upon the judgments of this court in Secretary, the Madras Gymkhana Club Employees Union v. Management of the Gymkhana Club [1968] 1 SCR 742 and Joint Commercial Taxes Officer, Harbour Division-II, Madras v. Young Men's Indian Association [1970] 1 SCC 462 See [1970] 26 STC 241 (SC). In th....

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....tinct legal entity, is only acting as an agent for its members in matter of supply of various preparations to them, no sale would be involved as the element of transfer would be completely absent". In some of the present matters the appellants filed writ petitions against notices seeking to assess them to sales tax on the supply of food and beverages to their members. There was, therefore, no d....