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Documents citing Bengal Nagpur Cotton Mills Club vs Sales Tax Officer And Anr. on 11 April, 1957

Commissioner Of Sales Tax, Delhi vs Roshanara Club Limited on 12 February, 1971

In Bengal Nagpur Cotton Mills Club Miflandgaon v. Sales Tax Officer. Raipur and Another (8 S.T.C. 781)("') Hidayatullah C.J. and Chaturvedi J. held that in a non-proprietary members' club the element of "profit" in the price charged to the members did not make any difference. The excess paid by the member did not cease to be his property. He had a share in it just as he had a share in the stocks carried by the club. This was, however, true in the case of supplies made to a member but if goods were supplied or sold to non-members and profit was made. the club or the society could be said to be running a business and was as such a dealer. This decision has been approved by the Supreme Court.
Delhi High Court Cites 11 - Cited by 2 - Full Document

Century Club And Ors. vs The State Of Mysore And Anr. on 12 November, 1964

13. Now coming to the Indian decisions, the ratio of the decision in Graff's case ((1882) 8 Q.B.D. 373) has been accepted as correct by several Courts in India : vide Deputy Commercial Tax Officer, Triplicane Division, Mount Road, Madras, and Another v. Cosmopolitan Club , Young Men's Indian Association (Regd.), Madras v. Joint Commercial Tax Officer, Harbour Division II, Madras and Bengal Nagpur Cotton Mills Club, Rajnandgaon v. Sales Tax Officer, Raipur and Another ([1957] 8 S.T.C. 781). Societies registered under the Societies Registration Act do not become corporations aggregate. They cannot be said to be incorporated bodies though they have been conferred with powers to sue and be sued.
Karnataka High Court Cites 32 - Cited by 9 - K S Hegde - Full Document

Commissioner Of Sales Tax, Gujarat, ... vs Anil Co-Operative Credit Society on 11 November, 1968

92. But the question might then be asked as to why the Legislature introduced the second inclusive clause in the definition of "dealer". The answer is clear and not far to seek. There was at one time considerable doubt whether sales tax applies when goods are supplied or distributed by a society or club, incorporated or unincorporated, to its members for valuable consideration. The view taken in England in a long line of cases dealing with the liability of clubs supplying intoxicating liquors to their members to obtain Justices' licences was that, whether the society or club was incorporated or unincorporated, the liquor held by the society or club was vested in the members and when a member received and paid for it, there was no sale within the meaning of the Licensing Act but there was a transfer of a special property in the goods from all the other members of the club to the consumer in consideration of the price paid. Following this line of authorities, it was held by a Division Bench of the Nagpur High Court in Bangle Nagpur Cotton Mills Club v. Sales Tax Officers ([1957] 8 S.T.C. 781.), that the supplies by a club registered under section 26 of the Companies Act to its members of refreshments purchased out of club funds which were composed of members' subscriptions did not entail transfer of property from the club as such to a member and the club was therefore not liable to sales tax in respect of the supplies of such refreshments. There was no decision of the Bombay High Court one way or the other and the position was unsettled and in a state of doubt. The Legislature therefore while enacting the definition of "sale" in section 2(28) introduced an inclusive clause stating that "sale" includes any supply by a society or club or an association to its members on payment of a price or of fees or subscription.
Gujarat High Court Cites 56 - Cited by 8 - P N Bhagwati - Full Document

State Of West Bengal vs Calcutta Club Limited on 3 October, 2019

8. In the various cases which came to be decided by the High Courts in India the view which had prevailed in England was accepted and applied. We may notice the decisions of the Madhya Pradesh High Court in Bengal Nagpur Cotton Mills Club, Rajnandangaon v. Sales Tax Officer, Raipur [8 STC 781] and of the Mysore High Court in Century Club v. State of Mysore [16 STC 38] . In the former it was held that the supply to the member of a members' club registered under Section 26 of the Indian Companies Act, 1913 of refreshments purchased out of club funds which consisted of members' subscription was 33 not a transfer of property from the club as such to a member and the club was not liable to Sales Tax under the C.P. and Berar Sales Tax Act, 1947, in respect of such supplies of refreshments. The principle adverted to in Trebanog Working Men's Club was adopted and it was said that if the agent or a trustee supplied goods to the members such supplies would not amount to a transaction of sale. The Mysore court expressed the same view that a purely members' club which makes purchases through a Secretary or Manager and supplies the requirements to members at a fixed rate did not in law sell those goods to the members.”
Supreme Court of India Cites 86 - Cited by 99 - R F Nariman - Full Document

M/S The Cricket Club Of India Ltd vs Commissioner Of Service Tax, Mumbai I on 6 June, 2012

10. In the various cases which came to be decided by the High Courts in India the view which had prevailed in England was accepted and applied. We may notice the decisions of the Madhya Pradesh High Court in Bengal Nagpur Cotton Mills Club, Rajnandangaon v. Sales Tax Officer Raipur and Anr., 8 S.T.C. 781 and of the Mysore High Court in Century Club and Anr. v. The State of Mysore and Anr., 16 S.T.C. 38. In the former it was held that the supply to the member of a members' club registered under Section 26 of the Indian Companies Act 1913 of refreshments purchased out of club funds which consisted of members' subscription was not a transfer of property from the club as such to a member and the club was not liable to sales tax under the C.P. & Barar Sales Tax Act 1947 in respect of such supplies of refreshment. The principle adverted to in Trebanog Working Men's Club(2) was adopted and it was said that if the agent or a trustee supplied goods to the members such supplies would not amount to a transaction of sale. The Mysore court expressed the same view that a purely member's club which makes purchases through a Secretary or manager and supplies the requirements to members at a fixed rate did not in law sell these goods to the members.
Custom, Excise & Service Tax Tribunal Cites 28 - Cited by 11 - Full Document

Century Club And Ors. vs The State Of Mysore And Anr. on 12 November, 1964

(Explanations annexed to this Section are not relevant for our present purpose.) On the basis of these provisions, Sales Tax was levied on the Bangalore Club for the second half of the year 1957-58 and for the year 1958-59. The validity of the said levy was challenged before the Sales Tax Authorities, The Mysore Sales Tax Appellate Tribunal set aside the assessments made holding that the supplies made by the club to its members, having not been made in the course of trade or business did not amount to "sales" as defined. The decision of the tribunal was brought up in revision before this Court in C. R. Ps. Nos. 862 and 863 of 1959 A Bench of this Court, of which one of us (Hegde, J.) was a member, upheld the decision of the tribunal by its Order dated 29th September 1961 Therein this Court found itself in agreement with the decision of the Madras High Court in Deputy Commercial Tax Officer v. Cosmopolitan Club, , the decision of the Madhya Pradesh High Court in Bengal Nagpur Cotton Mills Club, Rajnandgaon v Sales Tax Officer. Raipur, (1957) 8 STC 781 (Madh Pra).
Karnataka High Court Cites 31 - Cited by 0 - K S Hegde - Full Document

Young Men'S Indian Association (Regd.) vs Jt. Commercial Tax Officer, Harbour Dn. ... on 23 November, 1962

The learned Judges on appeal while recognising the possibility of a corporate entity like the Cosmopolitan Club owning and passing the_ property of the club to its members, did not finally decide the question whether the supply of refreshments by a non-proprietary incorporated club to its members would amount to a sale or not. A View similar to the one above has been taken by a Bench bf the Nagpur High Court (Madhya Pradesh ?) in Bengal Nagpur Cotton Mills Club, Rajnandgaon v. Sales Tax Officer, Raipur, 1957-8 STC 781 (MP). That case concerned the interpretation of the provisions of the term "sale" in the Central Provinces and Berar Sales Tax Act which did not contain the words "in the course of trade or business" which distinguished the definition of the term "sale" in the Madras Act. But it was nevertheless held that the mere absence of those words would not avoid the principle enunciated in the decision referred to above and that the supply to the members of a members' club, although such club had been registered Under Section 26 of the Companies Act, of refreshments purchased out of the club's funds, would not amount to a transfer of property from the club to the member concerned and that the club therefore would not be liable to sales tax. Subsequent to the appellate judgment referred to above, the Madras State Legislature enacted Act 1 of 1959 introducing certain amendments to the Act, the evident object being to bring transactions of the kind referred to above within the ambit of the Act. This was sought to be achieved by altering the terms of the definition of the terms "dealer" and "sale"
Madras High Court Cites 29 - Cited by 11 - Full Document

Joint Commercial Tax Officer, Harbour ... vs Young Men'S Indian Association (Reg.) ... on 12 February, 1970

In the various cases which came to be decided by the High Courts in India the view which had prevailed in England was accepted and applied. We may notice the decisions of the Madhya Pradesh High Court in Bengal Nagpur Cotton Mills Club, Rajnandangaon v. Sales Tax Officer Raipur & Another ( 3 ) and of the Mysore High Court in Century Club & Another v. The State of Mysore & Anr. (4). In the former it was held -that the supply to the member of a members' club registered under s. 26 of the Indian Companies Act 1913 of refreshments purchased out of club funds which consisted of members' subscription was not a transfer of property from the club as such to a member and the club was not liable to sales tax under the C.P. & Barar Sales Tax Act 1947 in respect of such supplies of refreshment. The principle adverted to in Trebanog Working Men's Club (2) was adopted (1) [1882] 8 Q. B. D. 373.
Supreme Court of India Cites 12 - Cited by 82 - A N Grover - Full Document
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