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2023 (3) TMI 167 - TELANGANA HIGH COURTClub or Association Service - Principles of mutuality - sale taking place between the member and the club or not - HELD THAT:- Since the issue raised in the present Revision Cases is squarely covered by the law laid down by the Hon’ble Supreme Court in Calcutta Club Limited [[2019 (10) TMI 160 - SUPREME COURT]], wherein it was held that "the doctrine of Mutuality continues to be applicable to incorporated and unincorporated member’s clubs even after the 46th Constitutional Amendment and sub-clause (f) of Article 366(29-A) to the Constitution of India has no application to member’s clubs", which binds this Court under Article 141 of the Constitution of India and also since it is not shown any subsequent deviation from the above position, the question of law raised in the present Revision Cases in favour of the petitioners-assessee. Tax Revision Cases are allowed.
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