2016 (1) TMI 331

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....g extracted from VATAP No. 78 of 2014. 2. VATAP No. 78 of 2014 has been filed by the assessee under Section 36 of the Haryana Value Added Tax Act, 2003 (in short "the Act") against the order dated 11.12.2012 (Annexure A-3) passed by the Haryana Tax Tribunal, Haryana, Chandigarh (hereinafter referred to as "the Tribunal") claiming the following substantial questions of law:- (i) Whether in the facts and circumstances of the case, the assessing authority had jurisdiction to frame assessment in absence of any transfer order communicated to the appellant as per Rule 7(5) of HVAT Rules? (ii) Whether in the facts and circumstances of the case, the appellant being a member's club fall within the ambit of definition of deal....

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....ssed the appeal. Hence, the present appeal. 4. We have heard learned counsel for the parties and perused the record. 5. Learned counsel for the appellant-dealer submitted that the authorities below were in error in deciding the issue against the appellant. It was urged that the Rules and Memorandum of Association of the club shows that it is only the members and their dependents who are permitted to visit the club and use the facilities. It was argued that the onus was upon the Department to produce instances of supply of food etc. to non-members so as to bring the appellant-club within the ambit of the Act which it had failed to do so. It was not disputed that tax could be levied if facility was provided to the non-members or their d....