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TMI Blog1979 (3) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... assessed to purchase tax on purchases of liquor for the following periods: from 1st April, 1959, to 31st March, 1960, from 1st April, 1960, to 31st March, 1961, from 1st April, 1961, to 31st March, 1962, and from 1st April, 1962, to 31st March, 1963. The assessment orders were finally passed by the Assistant Sales Tax Officer on 31st July, 1972. These orders are annexures I-1 to I-4. The petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ither consumes such goods in the manufacture of other goods for sale or otherwise or disposes of such goods in any manner other than by way of sale in the State or despatches them to a place outside the State except as a direct result of sale or purchase in the course of inter-State trade or commerce or disposes of such goods under compulsory levy in pursuance of the provision of any Central or St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to us, because the period with which we are concerned is prior to the date when the amending Act came into force. We have earlier stated that a person has to be a dealer before he can be made liable for purchase tax under section 7. The second requirement of section 7 is that the goods purchased should be in the course of the business of the dealer. As there was no definition of "business " bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b. It makes purchases of liquor which is supplied to its members; the liquor is not sold to outsiders. The club is not a legal entity. The members constitute the club. In purchasing liquor, the club acts as an agent of the members. The legal position, therefore, is that the members purchase liquor and distribute amongst themselves. There is no profit-motive in the activity of the club. The club is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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