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2008 (9) TMI 540 - SC - VAT and Sales TaxWhether the supply of various preparations by each club to its members involves a transaction of sale? Held that:- In this there was no determination by the fact-finding authorities regarding the relationship between the club and its members in the matter of supply of food and drinks; that is to say, was the club acting as an agent of the members or did the property in food and drinks pass from the club to the members. At this stage it may be mentioned that after the judgment of the High Court dismissing the writ petition, the assessment order was passed against which the club has preferred an appeal before the first appellate authority which has also dismissed this appeal and as of today the matter, being T.A. No. 17 of 2000, is pending before the Tribunal. In the circumstances, we think it appropriate that the matter should go back to the Tribunal, who will decide, on the facts, as to the exact relationship between the parties in the matter of supply by the club of food and drinks to its members.
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