Club - Definition - Law Dictionary

Definition :

Club, If the club even though a distinct legal entity is only acting as an agent for its members in matter of supply of various preparations to them no sale would be involved as the element of transfer would be completely absent, Joint Commercial Tax Officer v. Young Men's Association (Reg.), (1970) 1 SCC 462: AIR 1970 SC 1212: (1970) 3 SCR 680.