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2018 (3) TMI 542 - HC - VAT and Sales TaxPrinciple of mutuality - activities undertaken by the Association amounting to works contract - penalty - Held that: - The Association is an entity registered under the Societies Registration Act, 1860 - No proceedings, whatsoever, is pending against the petitioner, who is a member of the Association. In the absence of any proceedings against the petitioner, it was unnecessary for the petitioner to file an affidavit in the nature of Ext.P1 before the first respondent and it was unnecessary for the first respondent to issue a notice in the nature of Ext.P2 to the petitioner - petition dismissed - decided against petitioner.
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