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TMI Blog1970 (9) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... sale of food to the students of a hostel by the hostel and as such liable to be assessed to sales tax under the Mysore Sales Tax Act, 1957, hereinafter referred to as the Act. The petitioners are the Wardens of the Manipal Engineering College Hostel, Manipal, and Kasturba Medical College Hostel, Manipal. Both the hostels, according to the allegations made in the affidavits filed in support of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inition clause (t) of section 2(1) of the Act. The second respondent rightly refused to entertain the challenge made to the constitutional validity of explanation (1) of section 2(1)(t) of the Act. He, however, set aside the assessment orders of the third respondent on the ground that they were arbitrary. The third respondent was directed to make fresh assessment orders after correctly determining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Regd.), Madras, and Others[1970] 26 S.T.C. 241 (S.C.); A.I.R. 1970 S.C. 1212., the question arose whether a members' club is liable to be assessed to sales tax under the Madras General Sales Tax Act, in respect of articles of food etc., supplied by the club to its members. In section 2(g) of the Madras Act, there is also an explanation similar to the explanation in the Act. It was held by the Supr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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