Supreme Court · 2019 INSC 1111 · Decided 3 October 2019
State of West Bengal & ORS. v. Calcutta Club Limited
- Court
- Supreme Court of India
- Citation
- 2019 INSC 1111 · [2019] 15 S.C.R. 865
- Case number
- CIVIL APPEAL No. 4184/2009
- Decided
- 3 October 2019
- Bench
- R.F. NARIMAN, SURYA KANT, V. RAMASUBRAMANIAN (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366, 25; Companies Act Section 25; Income Tax Act Section 2(24)(vii), 2(31), 44, 45(2)
Headnote
Doctrines/Principles - Doctrine of Mutuality - Applicability of, after the 46th Amendment to Art.366(29-A) - In C.A. No.4184 of 2009, the assessee-respondent Club, registered u/s.25, 1956 Act was issued notice informing that it had failed to make payment of sales tax and drinks to the permanent members - Respondent contended that there could be no sale by it to its own permanent members, for doctrine of mutuality would come into play - West Bengal Taxation Tribunal held that the respondent is not eligible to tax under the 1994 Act - Affirmed
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