2008 (9) TMI 540

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.... respondents.   S.K. Bagaria and R.L. Ramani, Senior Advocates (K.K. Mani, Ravindaran, C.K.R. Lenin Sekar, M.A. Chinnasamy, K.V. Vishwanathan, B. Ragunath, Abhijit Sengupta, P. Venugopal, Ms. Surekha Raman and Dileep P., Advocates, with them) for the appellant.   --------------------------------------------------   ORDER   The appellant, Cosmopolitan Club, is incorp....

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....I, Madras v. Young Men's Indian Association [1970] 1 SCC 462 See [1970] 26 STC 241 (SC). In the former case it was held that a club belongs to the members for the time being on its list of members. Thus, members can deal with the club as they like. A club is identified with its members at a given point of time, so that it cannot be said that a club has an existence apart from its members. Even mor....

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....inter alia, alleged that after the amendment by Act 28 of 1984 by insertion of a new clause (v) to section 2(n) of the said 1959 Act, supply of goods by any unincorporated association or body of a persons to a member thereof for cash, deferred payment or other valuable consideration, shall also be deemed to be sale. To complete the chronology of events, it may be further stated that the said sh....

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....ore the first appellate authority which has also dismissed this appeal and as of today the matter, being T.A. No. 17 of 2000, is pending before the Tribunal. In the circumstances, we think it appropriate that the matter should go back to the Tribunal, who will decide, on the facts, as to the exact relationship between the parties in the matter of supply by the club of food and drinks to its mem....