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Documents citing The Cosmopolitan Club, Madras ... vs The Deputy Commercial Tax Officer, ... on 27 November, 1951

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

6. The prominent requirement of the definition in the Madras Act that the transfer of property must be "in the course of trade or business" is absent in the Act. We do not, however, think that due to this difference we can disagree with the main principle enunciated in Cosmopolitan Club, Madras v. The Deputy Commercial Tax Officer, Triplicane Division [1952] 3 S.T.C. 77 ; On appeal 6 S.T.C, 1 that the supply of refreshments in a members' club registered under Section 26 of the Companies Act, purchased out of club funds, composed of members' subscriptions is not a transfer of property from the club as such to a member. But it may be pointed out that in that case sales tax was already paid by the club, and therefore a decision on the point was necessary. In the present case there is nothing to show that the club has already paid any sales tax. The club's registers and accounts have yet to be inspected. However, as the point arising in this case is important and has been fully argued before us and as other cases are awaiting decision, we think we should express a considered opinion on the questions canvassed.
Madhya Pradesh High Court Cites 16 - Cited by 9 - M Hidayatullah - Full Document

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

6. We have considered in a little detail the competence of the Madras Legislature to enact the amendment to Sections 2 (g) and 2 (n) of the Madras General Sales tax Act so as to comprehend a supply of goods by a club to its members in the judgment delivered this day in Cosmopolitan Club v. Jt. Commercial Tax Officer, Triplicane, W.P. No. 181 of 1960 (Mad). For the reasons stated therein, the impugned assessment in the present case must be held invalid.
Madras High Court Cites 29 - Cited by 11 - Full Document

Smithkline Beecham Consumer ... vs Deputy Commissioner, Commercial Taxes ... on 23 June, 1999

"It may be mentioned that whatever composition has been mentioned either in the appellate order or in the judgment and order passed by the honourable Madras High Court in the matter of H.M.M. Limited v. Deputy Commercial Tax Officer [1990] 79 STC 421, relates to earlier periods. There is no doubt about the fact that thereafter there had been sufficient changes in the composition of "Horlicks". It may further be mentioned that sugar, chocolate or cocoa are added to the manufacture of "Horlicks", which many of us find in various advertisements either on T.V. or in newspapers. Therefore, there is no doubt that "Horlicks" is being used as food drinks............... (Para 8 at internal pages 5 and 6 of the judgment of the Board)...................It has rightly been taxed at 15 per cent with effect from April 11, 1994",................(para 10).
State Taxation Tribunal - West Bengal Cites 12 - Cited by 2 - Full Document

The Rajarathna Mills Ltd., A. ... vs The Commercial Tax Officer-1, The Tamil ... on 20 April, 2004

In M/s. M.M. Exports v. The Deputy Commercial Tax Officer and another (W.P. Nos.15015 & 15016 of 2001, Judgment dated 19.12.2003), a Division Bench of this Court was considering the case of an assessee, who is an exporter. Sales tax was imposed on the proceeds of the sale effected by it of the credit in its favour on the Duty Entitlement Pass Book, which the assessee had obtained in respect of the export effected by it. Against the credit so given, the assessee is entitled to utilise the credit can import, without payment of the basic customs duty and surcharge thereon as also additional duty of customs, any of the items which are not restricted items under the classification of export and import items. The credit is also valid for a period of 12 months from the date on which the credit is received. Such credit can be obtained not only by the manufacturer of the exported products when he exports the products, but also by a merchant exporter. As per the policies spelled out, the DEPB on post export basis and/or the items imported against it are freely transferable. The only limitation is with regard to the place at which the credit can be used. It is to be used at the ports specified in the DEPB which shall be the Port from which the exports had been made. The Division Bench pointed out that in order to enjoy the credit it is not necessary that the exporter should himself import the goods and that the benefits of the credit is transferable and, in fact, such transfer does not require the prior permission or approval of any authority and further, there are no restrictions as to the mode by which the transfer effected. The Division Bench, considering the legal position and for the reasons stated, held that the Duty Entitlement Pass Book does not fall within the scope of the definition of the term 'goods' in the TNGST Act, 1959, and when those goods were sold, what occurred was a taxable sale on which the seller became liable to pay tax.
Madras High Court Cites 17 - Cited by 0 - P K Misra - Full Document

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

The Cosmopolitan Club, Madras, which had been paying tax since 1939 filed a petition under Art. 226 of the Constitution which was disposed of by Mack J., in Cosmopolitan Club, Madras v. District Commercial Tax Officer, Triplicane(1). According to the learned Judge the supply of refreshments in a members' club, purchased out of the club funds and composed of members' subscription was not a transfer of property from the club as such to a member nor did the club do any trade or business in purchasing from outside the requirements of members and supplying the same to them at a fixed charge. The levy of sales tax on such supply of refreshments was held to be illegal.
Supreme Court of India Cites 12 - Cited by 82 - A N Grover - Full Document

Cosmopolitan Club vs The Tamil Nadu Taxation on 5 December, 2001

3. From 1939 onwards the clubs were paying sales tax on the supply of refreshments to their members and continued to do so till India became a Republic and thereafter till about 1951. The Cosmopolitan Club, Madras filed a writ petition in this Court in or about 1951, to forbear the State from levying and collecting sales-tax on the value of refreshments supplied to it's members. That was the case of Cosmopolitan Club vs. Deputy Commercial Tax Officer, (1952) 3 STC 77. Mack, J., who heard the matter, after noticing that the club had been paying sales-tax since 1939 which grew from a comparatively insignificant levy of a few rupees a year, to a considerable sum and that not only that club but also the other clubs had been paying tax without demur or objections, considered the question as to whether the supply of refreshments by the petitioning club to it's members charging a fixed rate, constitutes in law `sale'.
Madras High Court Cites 14 - Cited by 4 - R J Babu - Full Document

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

6. The Cosmopolitan Club, Madras, which had been paying tax since 1939 filed a petition under Article 226 of the Constitution which was disposed of by Mack J., in Cosmopolitan Club, Madras v. District Commercial Tax Officer, Triplicane, MANU/TN/0306/1952 : AIR1952Mad814 . According to the learned Judge the supply of refreshments in a members' club purchased out of the club funds and composed of members' subscription was not a transfer of property from the club as such to a member nor did the club do any trade or business in purchasing from outside the requirements of members and supplying the same to them at a fixed charge. The levy of sales tax on such supply of refreshments was held to be illegal.
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

3. The facts are not in dispute in these cases. They may be briefly stated thus : These clubs to quote the language of Mack, J., in Cosmopolitan Club v. Deputy Commercial Tax Officer , are "social or members' clubs, not conducted for gain or for profit, but with the objective of providing amenities to its members for meeting in the club premises, for recreative and social activities varying from strenuous games to pastimes of less vigorous character, for social inter-course, for interchange of ideas on variety of topics, serious and light, ranging from ethics and philosophy to the prattle of idle gossip." We may assume as Mack, J., did, the necessity to sustain and refresh members of a club indulging in these generally wholesome social and recreative activities by a supply of refreshments both liquid and solid. The expenses of the club are met from the contributions made by the members in the shape of entrance fees and periodical subscriptions and other charges. All the clubs, with which we are concerned in these cases, are members' clubs. In these clubs, there are different kinds of members, such as resident members, non-resident members, honorary members, service members, temporary members, visiting members, lady members, etc. Incidental to the objects of these clubs, they maintain establishments for preparing and supplying to their members refreshments. They also maintain bars for the benefit of their members. Goods are purchased for the consumption of their members from out of the clubs' funds. Only members or their guests are supplied with refreshments and drinks. The members are charged for the supplies made. No sale is effected to non-members. No cash transactions are permitted in the normal course. The value of the articles supplied is ordinarily charged in the monthly bills of the members. The prices of the articles are fixed by committees of the clubs.
Karnataka High Court Cites 32 - Cited by 9 - K S Hegde - Full Document

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

3. The facts are not in dispute in these oases. They may be briefly stated thus: These Clubs to quote the language of Mack, J in Cosmopolitan Club v. Deputy Commercial Tax Officer, are social or members' Clubs, not conducted for gain or for profit, but with the objective of providing amenities to its members for meeting in the Club Premises, for recreative and Social activities varying from strenuous games to pastimes of less vigorous character, for social intercourse, for interchange of ideas on variety of topics, serious and light, ranging from ethics and philosphy to the prattle of idle gossip." We may assume as Mack J. did, the necessity to sustain find refresh members of a Club indulging in these generally wholesome social and recreative activities by a supply of refreshments both liquid and solid. The expenses of the club are met from the contributions made by the members in the shape of entrance fees and periodical subscriptions and other charges. All the clubs, with which we are concerned in these cases, are members' clubs. In these clubs, there are different kinds of members, such as resident members, nonresident members, honorary members, service members, temporary members, visiting members, lady members, etc. Incidental to the objects of these clubs, they maintain establishments for preparing and supplying to their members refreshments. They also maintain bars for the benefit of their members Goods are purchased for the consumption of their members from out of the club's funds. Only members or their guests are supplied with refreshments and drinks. The members are charged for the supplies made No sale is effected to non-members. No cash transactions are permitted in the normal course The value of the articles supplied is ordinarily charged in the monthly bills of the members. The prices of the articles are fixed by Committees of the Clubs.
Karnataka High Court Cites 31 - Cited by 0 - K S Hegde - Full Document
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