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1 - 10 of 29 (0.58 seconds)Section 2 in Indian Companies Act, 1913 [Entire Act]
Section 2 in The Sale Of Goods Act, 1930 [Entire Act]
Automobile Association Of Eastern ... vs State Of West Bengal And Ors. on 22 June, 1990
51. The order of the Supreme Court in Automobile Association of Eastern India [2002] 40 STA 154 did not refer to any argument nor deal with the question whether "deemed sale" as contemplated by Section 2(30) of the 1994 Act covers transactions without any consideration or without involving any transfer of property in the goods or articles. It will appear from the judgment of this Tribunal in Automobile Association's case [1991] 81 STC 185, that this Tribunal did not have any occasion to deal with the present question that the payments made by the members of the members' clubs for supplies of food articles and drinks to them by the club do not amount to consideration in the eye of law. Obviously this question did not fall within the scope of the appeal before the Supreme Court. The order of the Supreme Court does not contain any kind of discussion or any kind of reasoning. The said order of the Supreme Court is hit by the principle of sub silentio and cannot be treated as binding precedent.
Joint Commercial Tax Officer, Harbour ... vs Young Men'S Indian Association (Reg.) ... on 12 February, 1970
2. The short question that arises for our consideration is whether the appellant is liable to pay sales tax, under the Bengal Finance (Sales Tax) Act, 1941. For the period commencing from October 1, 1983 in view of the Constitutional amendment, the levy can easily be sustained. But for the period between January, 1982 and 30th September, 1983 whether in view of the decision of this Court in The Joint Commercial Tax Officer, Harbour Division II, Madras v. Young Men's Indian Association Madras [1970] 26 STC 241, he would be liable to pay sales tax or not is a question which unfortunately was not raised in that form and therefore there has not been any adjudication. We permit the appellant to raise his objection as to his liability for payment of sales tax for the period from January, 1982 to September 30, 1983 within 30 days from today before the assessing authority. If so raised within the said period, that shall be adjudicated upon regardless of limitation. If the appellant is aggrieved, he could pursue such remedies as are available to him. The appeal is ordered in the above terms.
Bengal Rowing Club vs Commissioner Of Commercial Taxes And ... on 25 July, 1991
16. By judgment and order dated July 25, 1991, this Tribunal rejected the application of the Bengal Rowing Club v. Commissioner of Commercial Taxes reported in [1993] 88 STC 389. In Bengal Rowing Club also the Tribunal recognised the settled principle that if a club, whether incorporated or not, acts as an agent of its members in the matter of supply of refreshments/drinks to them, it cannot be treated as a dealer but on the basis of the facts and circumstances of the said case, the Tribunal held that Bengal Rowing Club was not acting as agent of its members.
Article 141 in Constitution of India [Constitution]
Hindusthan Sheet Metal Ltd. And Anr. vs Commissioner Of Commercial Taxes And ... on 22 November, 1989
In Hindusthan Club Limited v. Additional Commissioner of Commercial Taxes reported in [1995] 98 STC 347, this Tribunal has expressly held:
The Sale Of Goods Act, 1930
Cosmopolitan Club vs The Tamil Nadu Taxation on 5 December, 2001
54. Judgment of the Madras High Court in Cosmopolitan Club v. Tamil Nadu Taxation Special Tribunal [2002] 127 STC 475 contains certain sweeping observations which apparently support the submissions of Mr. Goswami in this case. It appears to us that the learned Judges of the Madras High Court indulged in over-simplified generalisations without adverting to a long catena of decisions on the doctrine of mutuality, reciprocity and unity of identity governing the relationship between the members' clubs and their members. With due respect we are unable to accept those sweeping observations in Cosmopolitan Club [2002] 127 STC 475 (Mad) as correct statements of law or proper interpretation of the effect of the 46th Amendment of the Constitution. In any event, the present question was neither raised nor considered in the said case of Cosmopolitan Club [2002] 127 STC 475 (Mad).