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2016 (1) TMI 331 - HC - VAT and Sales TaxLiability under HVAT - whether supplies of food and drinks to its members / non-members involved any element of sale - principle of mutuality - appellant being a member's club fall within the ambit of definition of dealer under the HVAT Act - Dealer - Held that:- Apex Court in Cosmopolitan Club v. State of Tamil Nadu and others (2008 (9) TMI 540 - SUPREME COURT OF INDIA) had set aside the said decision of Madras High Court while considering the identical issue as to whether supplies of food and drinks to its members involved any element of sale. Further, under similar circumstances the Supreme Court had remanded the case for reconsidering finding of fact regarding the relationship between the club and its members in the matter of supplying food and drinks viz., whether the club was acting as an agent of the members or whether the property in the food and drinks passed from the club to its members. - Impugned order is set aside - Matter remanded back.
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