PRAN PRASHAD Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) A "short point", which falls for determination in the instant writ petition is that whether Royal Calcutta Turf Club (hereinafter referred to as "the said club") is carrying on business and. is a "dealer" within the meaning of Section 2(c) of the Bengal Finance (Sales Tax) Act, 1941 and further the transactions involving supply of refreshment and drinks to the members of the said club are really transaction of sale and the sales of old assets of the club are amenable to sales tax.

(2.) Pran Prashad and 4 others, who are all members and stewards of the said club are petitioners before this Court and the subject-matter of challenge is a revisional order passed by the Member, West Bengal Commercial Taxes Tribunal, whereby the said authority has affirmed the finding of the Assistant Commissioner of Commercial Taxes, whereby the said Assistant Commissioner held that the club is a "dealer" within the meaning of the Act and the sales of assets made by the dealer were exigible to tax under the provisions of the said Act and that all the supplies of drinks, refreshment and other goods against price were also sales exigible to tax, subject to the restriction that if the dealer can prove that a part of such supply was made to club members (not stand members) but qua members then the part of the supply would not be deemed to be exigible to tax.

(3.) By order dated September 21, 1981, the learned Assistant Commissioner, Commercial Taxes, Calcutta (South) Circle, on such "limited question", remanded the matter back to the Commercial Tax Officer, which finding has been affirmed by the Member of the said Tribunal in the penultimate paragraph of the judgment and which has been impugned in the present writ petition.