Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2009 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (12) TMI 861 - ALLAHABAD HIGH COURTWhether the members of the club are jointly owner of the property and all the goods of the club belong to them as trustee? Held that:- After the enactment of corresponding amendment to the State Sales Tax Act, it is no longer open to any club, whether incorporated or unincorporated, whether proprietary or non-proprietary, to contend that the delivery or supply of food articles, etc., to its members is not a sale and that tax is not leviable on such sales. In the light of the above discussion and by considering the totality of the facts and circumstances of the case, we are of the view that the petitioner during the assessment years under consideration was subject to Trade Tax Act and impugned notices were rightly issued to the petitioner by the Department. Appeal dismissed.
|