Search Results Page
Search Results
1 - 10 of 28 (0.29 seconds)Section 25 in The Companies Act, 1956 [Entire Act]
The Sale Of Goods Act, 1930
The Companies Act, 1956
Commissioner Of Income-Tax And Ors. vs Ranchi Club Ltd. on 1 August, 2000
8.7 The argument advanced by the learned A.R. that when the provisions are very much clear that any service provided by club or association to this member is liable to service tax will be redundant if the principle of mutuality is applied. This issue was also dealt with by the Honble High Court of Patna in the case of Commissioner of Income Tax vs. Ranchi Club Ltd. 1992 (196) ITR 137 (Patna) wherein the Honble High Court has held as under:-
Indian Companies Act, 1913
Bengal Nagpur Cotton Mills Club vs Sales Tax Officer And Anr. on 11 April, 1957
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.
Century Club And Ors. vs The State Of Mysore And Anr. on 12 November, 1964
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.
Automobile Association Of Bengal vs Commissioner Of Income-Tax, Calcutta. on 15 November, 1967
The Gujarat High Court, in the case of Sports Club of Gujarat Ltd. [1988]171ITR504(Guj) and the Calcutta High Court, in the case of Automobile Association of Bengal v. CIT [1968]69ITR878(Cal) , have taken the same view.
Commissioner Of Income-Tax Vidarbha vs Godavaridevi Saraf on 27 September, 1977
Therefore, the same is binding on us. As held by the Honble High Court of Bombay in the case of Commissioner of Income Tax Vidarbha & Marathwada, Nagpur vs Smt Godavaridevi Saraf 1978 (2) ELT (J 624) (Bom.) wherein it was held that the judgments of the High Courts are binding on all other Tribunal in the country unless contrary decision is given by any other High Courts.