Verdicts under indirect tax
Composite supply of goods and services and regular supply are differentiated.
A finding as regards composite supply must take into account supplies as effected at a given point in time on 'as is where is' basis. In particular instances
Clubs cannot be treated as distinct from their members and there is no sale transaction between a club and its members. Hence, there can be no sales tax or service tax on supplies by club to its members
Vide decision of Supreme Court of India in State of West Bengal vs. Calcutta club Limited. Facts of the case: The Assistant Commissioner of