Supreme Court · 2019 INSC 1111 · Decided 4 May 2016

State of West Bengal and Others v. Calcutta Club Limited

Court
Supreme Court of India
Citation
2019 INSC 1111 · [2016] 6 S.C.R. 748
Case number
CIVIL APPEAL No. 4184/2009
Decided
4 May 2016
Bench
DIPAK MISRA, SHIVA KIRTI SINGH (2-judge bench)
Outcome
Matter referred to larger bench
Case type
Civil
Acts & sections cited
Constitution Article 366(29A), 366

Headnote

Constitution of India - Art. 366 (29A) - Sale of food and drinks to the permanent members of incorporated club or any club - Exigibility to sales tax - Whether on the basis of 'doctrine of mutuality' such sale would not be exigible to sales tax or after insertion of Clause (29A) the Constitution by 46'" Constitutional amendment 'doctrine of mutuality' has no applicability and such sale would amount to deemed sale - Held: In the decisions in *Fateh Maidan Club case and **Cosmopolitan Club case (which are post 46'" amendment cases) 'doctrine of mutuality' was

Search related judgments

Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)