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TMI Blog2008 (9) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... treats the supply of goods by an unincorporated association, to its members for cash, deferred payment, or other valuable consideration, as a sale. The provisions for levy of tax on the supplies effected as in this case, were clearly to be found in section 2(n)(v) of the Tamil Nadu General Sales Tax Act, which was in conformity with article 366(29A)(e) of the Constitution and thereby confirmed the order of the Special Tribunal made in the above referred case reported in All India Skins and Hides Tanners and Merchants Association and Others vs. Commercial Tax Officer, Periamet Assessment Circle and Others [2001 (12) TMI 844 - MADRAS HIGH COURT]. Thus the issue is squarely covered by the decision reported above. Revision dismissed. - Tax Ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on similar to the one in respect of cases arising in the districts of as used in para 2 of the Presidential Order came up for the consideration of a four-Judge Bench of this Court in Nasiruddin vs STAT. It was in the context of division of territorial jurisdiction between Allahabad and Lucknow Benches in Uttar Pradesh. This Court held: (SCC pp.683-84, paras 37-39) [T]he expression 'cause of action' in an application under Article 226 would be as the expression is understood and if the cause of action arose because of the appellate order or the revisional order which came to be passed at Lucknow then Lucknow would have jurisdiction though the original order passed at a place outside the areas in Oudh. It may be that the origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h according to the cause of action arising wholly or in part within either of the areas. If the cause of action arises wholly within Oudh areas then the Lucknow Bench will have jurisdiction. Similarly, if the cause of action arises wholly outside the specified areas in Oudh then Allahabad will have jurisdiction. If the cause of action in part arises in the specified Oudh areas and part of the cause of action arises outside the specified areas, it will be open to the litigant to frame the case appropriately to attract the jurisdiction either at Lucknow or at Allahabad. Applications under Article 226 will similarly lie either at Lucknow or at Allahabad as the applicant will allege that the whole of cause of action or part of the cause of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing Officer, the assessee preferred an appeal before the Appellate Assistant Commissioner of Commercial Taxes, Trichy. The Appellate Assistant Commissioner confirmed the order of the Assessing Officer except some relief granted with regard to the levy of penalty. Aggrieved by the order of the First Appellate Authority, the assessee preferred Second Appeal before the Sales Tax Appellate Tribunal (Additional Bench), which by reason of the impugned order dismissed the same. The correctness of the same is now putforth before us by way of revision. 7. The one and only question of law involved in this revision is whether the Tribunal was right in confirming the order of the Assessing Officer, who treated the purchase of Wattle Extract fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... body cannot be subjected to sales tax when it sells goods to its members. A shareholder or member of a company or other incorporated entity can be as much a buyer as any third party can be, when goods are purchased from the incorporated body, Commercial activities in any country are now carried on to a substantial extent by incorporated bodies. Sales by incorporated bodies to their members, are sales which are exigible to tax . 9. The Division Bench further held that the petitioner, being an incorporated body, it clearly fell within the expression unincorporated association referred to in sub-clause (e) of article 366(29A) of the Constitution. Section 2(n)(v) of the Tamil Nadu General Sales Tax act, 1959, treats the supply of goods by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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