1971 (2) TMI 96

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....o its members till 30th September, 1962. But, thereafter, the petitioner did not file the usual returns and claimed exemption on such sales of eatables to its members both on the basis of non-liability to pay tax under the Madras General Sales Tax Act and also on the ground that it was entitled to exemption. The Government did not exempt and finally what happened was that the joint Commercial Tax Officer, Esplanade Division, by his notice dated 20th July, 1963, called upon the petitioner to file the returns in form A-2 for the months of April and May, 1963. The petitioner, through its secretary, submitted its returns for April, 1962, to September, 1962, but, thereafter, once again, defaulted in submitting the returns from October, 1962, to ....

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....tion by such society, club etc., of goods belonging to it to its members may not result in sale of the goods which are jointly held for the benefit of the members by the society, club etc., when by virtue of the relinquishment of the common rights of the members the property stands transferred to a member in payment of a price and the transaction may not Prima facie be regarded as a sale. In Joint Commercial Tax Officer v. Young Men's Indian Association[1970] 26 S.T.C. 241 (S.C.)., the Supreme Court considering such situations in relation to the Cosmopolitan Club, Young Men's Indian Association and the Lawley Institute found that no transaction of sale was involved in the supply of refreshments and preparations by each one of them to its me....