1976 (2) TMI 155

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....rant for the benefit of the members on a non-profit basis. On 22nd February, 1969, the Deputy Commercial Tax Officer, Esplanade I Division, inspected the canteen and found that it was not assessed to sales tax and it had not been registered under the Act. He issued a notice to produce the accounts which was complied with by the society. The society later on furnished the turnover particulars for the several years for which the particulars were required from the society. From the accounts, it was found that the canteen had effected sales for the different years of particular amounts, the details of which need not be gone into. Pre-assessment notices were issued proposing to tax the turnover for the several years as gathered from the accounts....

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....The result was that the assessments were cancelled. In the present appeals, the learned counsel for the revenue submitted that these are cases where the commercial tax authorities found that there were some sales of tiffin and refreshments to non-members also. On this point, there is a definite finding of the Tribunal that the society was supplying tiffin and refreshments only to its bona fide members. This being a finding of fact, it cannot merit interference at our hands. Further, the question as to whether there were sales to non-members was taken up only in the course of the proceedings after the assessment. In fact, in the previous assessment, it was not alleged that there was any sale to non-members. On the finding as it is, we hav....