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
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