TMI Blog2019 (11) TMI 1588X X X X Extracts X X X X X X X X Extracts X X X X ..... d order passed by the Division Bench of the Hon'ble Calcutta High Court affirming the view expressed by the West Bengal Taxation Tribunal and disposing of the appeal preferred by the dealer along with other connected appeals holding, inter alia, that the assessee, the Calcutta Club Limited, was not liable for payment of sales tax under the provision of the West Bengal Sales Tax Act, 1994. In the light of the recent decision of the Larger Bench of the Hon'ble Supreme Court, we have to necessarily interfere with the show cause notice issued by the Assessing Officers proposing to levy tax on the writ petitioners. However, we are convinced of the fact that there may be other issues, which may require to be adjudicated by the Assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adu Value Added Tax Act, 2006, as void, unconstitutional, inoperative and unenforceable and the recoveries pursuant thereto are without authority of law and infringe Article 19(g) and 265 of the Constitution of India. 4. We need not go to decide the prayer sought for in the writ, as very recently the Hon'ble Supreme Court has settled the issue in the case of STATE OF WEST BENGAL ORS. VS. CALCUTTA CLUB LIMITED, in Civil Appeal No.4184 of 2009, dated 03.10.2019. The issue before the Hon'ble Supreme Court was whether the judgment and order passed by the Division Bench of the Hon'ble Calcutta High Court affirming the view expressed by the West Bengal Taxation Tribunal and disposing of the appeal preferred by the dealer along wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engal Sales Tax Act is a stand-alone provision and not an explanation in the classical sense. We, therefore, answer the three questions posed by the Division Bench in State of West Bengal v. Calcutta Club Limited (supra) as follows: (1) The doctrine of mutuality continues to be applicable to incorporated and unincorporated members' clubs after the 46th Amendment adding Article 366(29-A) to the Constitution of India. (2) Young Men's Indian Association (supra) and other judgments which applied this doctrine continue to hold the field even after the 46th Amendment. (3) Sub-clause (f) of Article 266(29-A) has no application to members' club. 50. Having gone through the judgment and order of the West Bengal Taxati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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