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(1963) 2 MLJ 480 (Mad)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Present : S. Ramachandra Ayyar, Chief Justice and Mr. Justice ANANTA NARAYANAN
Case Number(s) : W.P. No. 181 of 1960.
Judgement Date :
Friday 23rd of November 1962
| Cosmopolitan Club, Madras, represented by its Hon. Secretary A. Varadappa Chetty | .....Appellant(s) | | Versus | | | The Joint Commercial Tax Officer, Triplicane Division, Madras-2 | .....Respondent(s) |
Madras General Sales Tax Act (I of 1959), section 2 (g), (n), Explanation Taxes on sale of goods Explanation taxing transactions not amounting to sales Legislation, ultra vires Sale Meaning of Elements involved in the legal concept of Assessee, a members club Supply of refreshments to members and realisations If sales liable to be taxed Section 2(g), (n) If contravene Article 14 of the Constitution Club. dealer only under the Explanation and not under the main section Transaction need not be of commercial nature Clubs etc. Distinct and intelligible class Casual, repetitive or isolated acts, not sales.
Constitution of India, 1950, Article 246 and Entry No. 54 list II of Schedule VII.
Club Incorporated and unincorporated Position vis-a-vis members.
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