1963 (4) TMI 20

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..... ctorate and by a resolution of the Collectorate Recreation Club, a canteen called the "Collectorate Canteen" was opened sometime in November, 1955. In respect of the transactions of tiffin etc., to the members of the canteen, the canteen, represented by its honorary secretaries, was assessed to sales tax under the Madras General Sales Tax Act, 1939, for the years 1955-56 to 1957-58. For arrears of .....

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..... les tax. The principle of those decisions, with even better force, would be applicable to the assessment in the instant case. It is unnecessary to examine the validity of the assessment further. It will suffice to say that the assessment orders were made against the canteen represented by its honorary secretaries, one of whom happened to be the petitioner. The assessment was not made personally ag .....

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