Club

Sales Tax Act, 1990 applied only on sale and purchase of goods and that also the persons mentioned like manufacturers, whole sellers and traders etc.

Club was not covered in either of the said expression, nor the Federation could charge sales tax on services

Membership fee, monthly subscription and such other subscription were not even against the consideration of the providing of services.

Assessee contended that all items which were sold by the Club through its fair price shop were on which tax had been charged at its manufacturing as well as whole-sale stage; and he was not liable to pay sales tax as no value addition had been made by the Club while selling the items through its shop

Validity

Assessee being covered within the thresh-hold should have been charged under S.3A of the Sales Tax Act, 1990 and not under the other. normal provision

Items purchased from a fair price shop of a Club which inter cilia included milk, tooth paste, tooth brush, beverages,_ bakery items and such other items of daily use after purchasing from manufacturer or the whole-seller were without charge of sales tax

If there could be a doubt about the same the charge of tax on turnover had taken due care of the situation for the said period

Matter was remanded back to the Assessing Officer; and in the meantime the assessee may at his option apply for registration being liable to be registered under S.2(25) of the Sales Tax Act, 1990 in order to avail the said facility.

Facility provided like entrance fee, monthly subscription, annual subscription etc. by club were neither sale of goods nor services which even otherwise was a provincial subject

Except for sale at shop and sale of food at club no other item came within the purview of the supply of goods

Except for the heads which were in relation to sale at shop, supply of food to members etc. on other items the charge of sale tax was deleted by the Appellate Tribunal

Assessee was covered within the exceptions provided in definition of taxable activity

Activity carried on by an individual as a private recreational pursuit or hobby: and an activity carried on by a person other than an individual which, if carried on by an individual,. would fall within sub-cl. (b) after the phrase `but it does not include' which meant that the assessee was a person and was involved in private recreationary pursuit and was not covered within the definition of `taxable activity'

Tax could be charged on bakery sale and supply of food in restaurant and on all other receipts its charge was not legally sustainable

Sale of bakery and other food items shall be charged as per S. 3A of the Sales Tax Act, 1990 after due fulfilment of the requirements of law by the Assessing Officer for which case was remanded while no tax was chargeable on other activities of the club.

Held the principle of overall economy in management and of enhancement of tariff only when "considered" and not merely thought "necessary" cannot be given the go by solely on the promise of good faith.

Club -Suit by member expelled against club contesting expulsion-When maintainable.