1965 (7) TMI 44

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..... iation (Regd.), Madras and Another v. Joint [1964] 15 S.T.C. 32. Commercial Tax Officer, Harbour Division II, Madras and Another[1963] 14 S.T.C. 1030., relied on by the Tribunal. We are in respectful agreement with the reason- ing of the Madras High Court and we would have dismissed this tax revision case without further discussion but for the fact that a further point has been raised by couns .....

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..... ning of this clause." We are not satisfied that by virtue of the above provision, the distribution among or the transfer of goods by a club, to its members, have been equated to a sale. The explanation to section 2(g) of the Madras General Sales Tax Act is wider. That explanation is in these terms: "Explanation.-A society (including a co-operative society), club or firm or an association which .....

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