TMI Blog2020 (2) TMI 1458X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice of this Court that the Hon'ble Supreme Court in a recent Judgment in STATE OF WEST BENGAL AND OTHERS v. CALCUTTA CLUB LIMITED in Civil Appeal No.4184 of 2009, dated 03.10.2019, had settled the identical issue sought for in the present writ petition. The relevant portion of the Judgment, dated 03.10.2019, reads as follows: 49. In light of the view that we have taken, it is unnecessary to advert to Shri Dwivedi's arguments that the explanation (1) to Section 2(10) of the West Bengal 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 doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Assessing Officer and since the prayer sought for in these writ petitions are for declaratory relief, we dispose of these writ petitions by holding that the law laid down by the Hon'ble Supreme Court in the case of Calcutta Club Limited, dated 03.10.2019 holds good and it shall enure in favour of the petitioners' club. 8. Bearing the above legal principles in mind, we permit the petitioners ..... X X X X Extracts X X X X X X X X Extracts X X X X
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