Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1969 (2) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1969 (2) TMI 161 - SUPREME COURTWhether on the facts and in the circumstances of the case, cloth given by the syndicate to its members on payment was a sale within the meaning of the U.P. Sales Tax Act? Held that:- Appeal dismissed. The contention which has been pressed before us is that the syndicate and its members or shareholders happened to be one entity. Thus there could be no sale by one entity to itself. This point does not appear to have been agitated before the departmental authorities. Moreover the facts as they appear in the various orders are altogether meagre about the constitution of the syndicate. It is not even clear whether it got itself registered under the Indian Companies Act, 1913. In the absence of proper facts which could be established before the departmental authorities by the assessee the contention that the syndicate and its members constituted one entity cannot be entertained at this stage. On the findings on which the High Court based its conclusion it is not possible to hold that any other answer could have been returned to the question referred.
|