The main legal point established in the judgment is that the supplies made by clubs to their members did not constitute 'sales' as per the legal definition, and therefore, the relevant provisions of the Act were declared ultra vires and void.

( 1 ) A common prayer is made in these petitions, namely, that this Court should hold that explanation to section 2 (1) (k) and Explanation I to section 2 (1) (t) of the Mysore Sales Tax Act, 1957, as amended by the Mysore Sales Tax (Amendment) Act, 1963 (Mysore Act No. 9 of 1964) (the amended Act to be hereinafter referred to as the "act") are ultra vires of the powers of the state Legislature and for that reason they must be struck down. In two of these petitions, viz. , in w. Ps. Nos. 690 and 1067 of 1964, it is also pleaded that those provisions are void and inoperative as being violative of Article 14 of the Constitution. In one of the petitions (in W. P. No. 1630 of 1964) it is further prayed that this Court may be pleased to issue a writ of mandamus to the State requiring it not to enforce the provisions of the "act" against the petitioner therein, in respect of the supplies made by the petitioner to its members.

( 2 ) THE main contention in these petitions is that the Century Club, the Bangalore Club, the Golf club and the Bowring Institute, being members' clubs, the Legislature had no competence to deem the supplies made by them to their members as sales for the purpose of levying sales tax. The Bangalore Club and the Golf Club are neither registered nor incorporated. They are only associations of persons, whereas the Century Club and the Bowring Institute are either registered or deemed to be registered under the Mysore Societies Registration Act, 1960 (Act XXI of 1960 ).

( 3 ) THE facts are not in dispute in these cases. They may be briefly stated thus : These clubs to quote the language of Mack, J. , in Cosmopolitan Club v. Deputy Commercial Tax Officer air1952 Mad 814 , (1952 )1 MLJ401 , are "social or members' clubs, not conducted for gain or for profit, but with the objective of providing amenities to its members for meeting in the club premises, for recreative and social activities varying from strenuous games to pastimes of less vigorous character, for social inter-course, for interchange of ideas on variety of topics, serious and light, ranging from ethics and philosophy to the prattle of idle gossip. " We may assume as Mack, J. , did, the necessity to sustain and refresh members of a club indulging in these generally wholesome social and recreative activities by a supply of refreshments both liquid and solid. The expenses of the club are met from the contributions made by the members in the shape of entrance fees and periodical subscriptions and other charges. All the clubs, with which we are concerned in these cases, are members' clubs. In these clubs, there are different kinds of members, such as resident members, non-resident members, honorary members, service members, temporary members, visiting members, lady members, etc. Incidental to the objects of these clubs, they maintain establishments for preparing and supplying to their members refreshments. They also maintain bars for the benefit of their members. Goods are purchased for the consumption of their members from out of the clubs' funds. Only members or their guests are supplied with refreshments and drinks. The members are charged for the supplies made. No sale is effected to non-members. No cash transactions are permitted in the normal course. The value of the articles supplied is ordinarily charged in the monthly bills of the members. The prices of the articles are fixed by committees of the clubs.

( 4 ) THE Sales Tax Authorities are taking steps to levy sales tax on the turnover in respect of the supplies made by the clubs to their members on the basis that those supplies are "sales" as defined in the "act" and the concerned clubs are "dealers".

( 5 ) UNDER the sales tax laws in force in this State, every dealer has to pay for each year tax on his total turnover at a specified rate. The Mysore Act No. 25 of 1957 before it was amended by Act 9 of 1964, defined "dealer" [in section 2 (1) (k)] thus :-

"'dealer' means any person who c