TMI Blog2023 (3) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... ution 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. - TREVC No.s 68, 70, 71, 73, 75 and 105 of 2012 - - - Dated:- 16-2-2023 - HON BLE SRI JUSTICE T. VINOD KUMAR AND HON BLE SMT JUSTICE P.SREE SUDHA For the Appellant : S. Dwarakanath For the Respondent : L. Venkateshwar Rao COMMON ORDER:(PER HON BLE SRI JUSTICE T.VINOD KUMAR) These Tax Revision Cases are filed by the petitioners-assessee challenging the orders of the Sales Tax Appellate Tribunal (for short the Tribunal ) in TA.No.s 92/07, dt.27.12.2011, 563/2008, dt.27.12.2011, 564/2008, dt.27 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Hon ble Supreme Court in Fateh Maidan Case and Cosmopolitan Club? ii) The TREVC.No.71 of 2012 has been admitted on the following questions of law: a) Whether the tribunal acted with gross impropriety in overlooking the judgment of Hon ble Supreme Court in Fateh Maidan Club case (12 VST 598) which held that even after the 46th Constitutional Amendment, the principle of mutuality continues and there cannot be a sale between the member and the club? b) Whether the Tribunal failed to see that the decisions of Hon ble Supreme Court in Fateh Maidan Club case (12 VST 598 ) as well as Cosmopolitan Club case (19 VST 456) were rendered after the 46th Constitutional Amendment and the amendments made to the APGST Act and Tam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lub case (19 VST 456) were rendered after the 46th Constitutional Amendment and the amendments made to the APGST Act and Tamil Nadu General Sales Tax Act respectively but not before? d) Whether the Tribunal erred in overlooking the Rule XXVII of the Rules Book which provides for winding up and clearly demonstrates the mutuality between the Club and its Members? e) Whether the Tribunal is justified in overlooking the Rule-book on the ground that it relates to the year 2008 while the assessment year is prior to that, without noticing that such a rule existed always at least from 1950 and the book filed before it was only a printed edition of the year 2008? h) Whether the Tribunal acted with gross impropriety in overlooking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of the amendments made to the APGST Act and the Constitution of India? v) The TREVC.No.105 of 2012 has been admitted on the following questions of law: a) Whether the tribunal acted with gross impropriety in overlooking the judgment of Hon ble Supreme Court in Fateh Maidan Club case (12 VST 598) which held that even after the 46th Constitutional Amendment, the principle of mutuality continues and there cannot be a sale between the member and the club? b) Whether the Tribunal failed to see that the decisions of Hon ble Supreme Court in Fateh Maidan Club case (12 VST 598) as well as Cosmopolitan Club case (19 VST 456) were rendered after the 46th Constitutional Amendment and the amendments made to the APGST Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-A) to the Constitution of India has no application to member s clubs. 5. The Supreme Court in the decision of Calcutta Club Limited( supra) further held that the judgment rendered in the case of Joint Commercial Taxes Officer, Harbour Division-II, Madras v. Young Men s Indian Association (1970) 1 SCC 462, wherein applying the doctrine of mutuality it was held that supply of food by clubs to its members would not amount to sale, continues to hold field even after the 46th Amendment. 6. It is not in dispute that petitioner-clubs are incorporated and unincorporated member s clubs. Thus, having regard to the position of law as enunciated by the Supreme Court, it is clear that the supply of food by the clubs, like petitioners, to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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