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Central Phoenix Club, Ambala Cantt. Versus The State of Haryana

2016 (1) TMI 331 - PUNJAB AND HARYANA HIGH COURT

Liability under HVAT - whether supplies of food and drinks to its members / non-members involved any element of sale - principle of mutuality - appellant being a member's club fall within the ambit of definition of dealer under the HVAT Act - Dealer - Held that:- Apex Court in Cosmopolitan Club v. State of Tamil Nadu and others (2008 (9) TMI 540 - SUPREME COURT OF INDIA) had set aside the said decision of Madras High Court while considering the identical issue as to whether supplies of food and .....

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d:- 12-10-2015 - MR. AJAY KUMAR MITTAL AND MR. RAMENDRA JAIN, JJ. For The Apellant : Mr. Avneesh Jhingan, Advocate For The Respondent : Ms. Mamta Singla Talwar, DAG, Haryana with Mr. Saurabh Mago, AAG, Haryana. AJAY KUMAR MITTAL, J. 1. This order shall dispose of three appeals bearing VATAP Nos. 78 to 80 of 2014 as according to the learned counsel for the parties, the factual and legal issues involved therein are identical. For brevity, the facts are being extracted from VATAP No. 78 of 2014. 2. .....

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the appellant as per Rule 7(5) of HVAT Rules? (ii) Whether in the facts and circumstances of the case, the appellant being a member's club fall within the ambit of definition of dealer under the HVAT Act? (iii) Whether in the facts and circumstances of the case, the appellant club is liable to be registered under HVAT Act and it supply of food, drinks etc. to its members can be taxed? (iv) Whether in the facts and circumstances of the case, the Tribunal in not following the decisions of vari .....

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appeal as narrated therein may be noticed. The revenue initiated assessment proceedings against the dealer for the years 2003-04, 2004- 05 and 2005-06 to which the appellant filed reply. The assessing authority vide assessment order dated 23.8.2006 (Annexure A-1) levied tax and created demand of ₹ 6,50,528/-. Feeling aggrieved, the assessee filed an appeal before the Commissioner (Appeals) who vide order dated 3.1.2008 (Annexure A-2) dismissed the appeal. Still dissatisfied, the assessee f .....

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the members and their dependents who are permitted to visit the club and use the facilities. It was argued that the onus was upon the Department to produce instances of supply of food etc. to non-members so as to bring the appellant-club within the ambit of the Act which it had failed to do so. It was not disputed that tax could be levied if facility was provided to the non-members or their dependents, guests etc. On the aforesaid premises, the orders of the authorities below were assailed. Lear .....

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