1956 (10) TMI 29

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....lls in respect of the transac- tions in the canteen run by the mills has arisen under the following circumstances: The Sales Tax Officer, Chitaldrug, assessed the petitioner to sales tax during the quarters ending June, 1952, September, 1952, March, 1953 and June, 1953, in respect of the sales effected in the canteen attached to the mills. The assessee preferred a review petition before the Deputy....

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....hat it is only the sales effected in the course of business or trade that are amenable to the levy of sales tax as under the Act a dealer is a person who carries on the business of buying and selling goods. It is contended that it is only an activity carried on for commercial purposes with a view to earn profit, whether actually profit is earned or not, that can be regarded as a sale under the Act....

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.... of refreshments by a club to its members was not a sale within the meaning of the Madras General Sales Tax Act, as the club was an association not designed for making a profit nor striving after profit and as there was no intention of making profit by sale of refreshments to members. It may also be mentioned that in the present case in addition to there being no intention on the part of the petit....

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....nd of the cases mentioned above, the Madras High Court held that the High Court had ample jurisdiction to grant relief to the petitioner by the issue of a writ though the petitioner in that case had not exhausted his remedy under the Madras General Sales Tax Act. In the case on hand it will be remembered that the order challenged has been made by the Commissioner of Sales Tax setting aside the ord....