9911796707
TMI Blog1970 (9) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... titions raise a common question whether there can be said to be any sale of food to the students of a hostel by the hostel and as such liable to be assessed to sales tax under the Mysore Sales Tax Act, 1957, hereinafter referred to as the Act. The petitioners are the Wardens of the Manipal Engineering College Hostel, Manipal, and Kasturba Medical College Hostel, Manipal. Both the hostels, accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llenged the constitutional validity of explanation (1) to the definition clause (t) of section 2(1) of the Act. The second respondent rightly refused to entertain the challenge made to the constitutional validity of explanation (1) of section 2(1)(t) of the Act. He, however, set aside the assessment orders of the third respondent on the ground that they were arbitrary. The third respondent was dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our Division II, Madras v. The Young Men's Indian Association (Regd.), Madras, and Others[1970] 26 S.T.C. 241 (S.C.); A.I.R. 1970 S.C. 1212., the question arose whether a members' club is liable to be assessed to sales tax under the Madras General Sales Tax Act, in respect of articles of food etc., supplied by the club to its members. In section 2(g) of the Madras Act, there is also an explanation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove reasons, these writ petitions are allowed and the orders passed by the second respondent in A.P. No. 99/67-68 dated 25th January, 1968, and A.P. No. 90/67-68 dated 27th January, 1968, are hereby quashed. We further issue a direction to the third respondent to forbear from making assessments on the petitioners for the assessment year 1961-62. No costs.
Petitions allowed. X X X X Extracts X X X X X X X X Extracts X X X X
|
