TMI Blog1979 (3) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... from 1st April, 1959, to 31st March, 1960, from 1st April, 1960, to 31st March, 1961, from 1st April, 1961, to 31st March, 1962, and from 1st April, 1962, to 31st March, 1963. The assessment orders were finally passed by the Assistant Sales Tax Officer on 31st July, 1972. These orders are annexures I-1 to I-4. The petitioner preferred revisions against these orders to the Deputy Commissioner of Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herwise or disposes of such goods in any manner other than by way of sale in the State or despatches them to a place outside the State except as a direct result of sale or purchase in the course of inter-State trade or commerce or disposes of such goods under compulsory levy in pursuance of the provision of any Central or State law for the time being in force or any order, rule or notification mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate when the amending Act came into force. We have earlier stated that a person has to be a dealer before he can be made liable for purchase tax under section 7. The second requirement of section 7 is that the goods purchased should be in the course of the business of the dealer. As there was no definition of "business " before 1965, the word "business" as used in section 7 has to be given its nor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uor is not sold to outsiders. The club is not a legal entity. The members constitute the club. In purchasing liquor, the club acts as an agent of the members. The legal position, therefore, is that the members purchase liquor and distribute amongst themselves. There is no profit-motive in the activity of the club. The club is mainly for pleasure. In these circumstances, it is difficult to hold tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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