1965 (7) TMI 44

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ust be against the revenue if we follow the decision of the Madras High Court in Young Men's Indian Association (Regd.), Madras and Another v. Joint [1964] 15 S.T.C. 32.   Commercial Tax Officer, Harbour Division II, Madras and Another[1963] 14 S.T.C. 1030., relied on by the Tribunal. We are in respectful agreement with the reason- ing of the Madras High Court and we would have dismissed t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....operative society, a club, a firm or any association which sells goods to its members is a dealer within the meaning of this clause." We are not satisfied that by virtue of the above provision, the distribution among or the transfer of goods by a club, to its members, have been equated to a sale. The explanation to section 2(g) of the Madras General Sales Tax Act is wider. That explanation is i....