1976 (10) TMI 63

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..... ant General's Officer Co-operative Canteen Limited, Madras-18 for assessment years 1972-73 and 1973-74 under s. 36(1) of the Tamil Nadu General Sales Tax Act 1959. In these appeals the appellant disputes liability. 2. The appellant is a Co-operative Canteen. The objects of the Society are us under: "2(i) The arranging in common for the benefit of the members the production and sale of refreshmen .....

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..... open only to an employee of the Tamil Nadu Accountant General's office and a person ceases to be a member as soon as he ceases to be such an employee. The maximum dividend that can be declared is 6% on paid up value of the shares, and the balance has to be carried to the Reserve Fund and Audit Fund which after payment of arrear dividends paid-up capital etc. could be used only for an object of pu .....

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..... in view of the decision of the Supreme Court in The Joint Commercial Tax Officer vs. Young Men's Indian Association, Madras(2). It was pointed out that one of the appellants in 26 STC 241 was Cosmopolitan Club who was a registered Company under the Indian Companies Act, Notwithstanding its separate existence as a separate entity with common seal and perpetual succession, it was found that such a .....

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..... d to by the Appellate Assistant Commissioner made a difference. The decision of Supreme Court reported in 21 STC 317, he urges, has not yet been superseded and is still good law. He argued that the assessments ought to be confirmed. 4. We have carefully considered the records as well as the arguments. The appellant is a co-operative society whose members are employees of Accountant General's Offi .....

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..... 75 dt. 2nd September, 1976. After considering the case laws referred to by both the sides whether such cases had been specifically therein referred to or not, we must hold that it is not established that the appellant is a dealer. We must further hold that at any rate there is no sale involved when refreshments are supplied to the members, since the members are the owners of the property over the .....

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