1970 (9) TMI 95

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... GOVINDA BHAT, J.-These writ petitions raise a common question whether there can be said to be any sale of food to the students of a hostel by the hostel and as such liable to be assessed to sales tax under the Mysore Sales Tax Act, 1957, hereinafter referred to as the Act. The petitioners are the Wardens of the Manipal Engineering College Hostel, Manipal, and Kasturba Medical College Hostel, M....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t, the petitioners, inter alia, challenged the constitutional validity of explanation (1) to the definition clause (t) of section 2(1) of the Act. The second respondent rightly refused to entertain the challenge made to the constitutional validity of explanation (1) of section 2(1)(t) of the Act. He, however, set aside the assessment orders of the third respondent on the ground that they were arbi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... In joint Commercial Tax Officer, Harbour Division II, Madras v. The Young Men's Indian Association (Regd.), Madras, and Others[1970] 26 S.T.C. 241 (S.C.); A.I.R. 1970 S.C. 1212., the question arose whether a members' club is liable to be assessed to sales tax under the Madras General Sales Tax Act, in respect of articles of food etc., supplied by the club to its members. In section 2(g) of the M....