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TMI Blog2024 (12) TMI 1447X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate Mr. Sandeep Kumar, Advocate For the Respondent/s : Mr. P.K. Shahi, Advocate General Mr. Naman Nayak, AC to AAG-13 Mr. Rohitabh Das, AC to AAG-13 (In Miscellaneous Appeal No. 975 of 2010) For the Appellant/s : Mr. Gautam Kumar Kejriwal, Advocate Mr. Alok Kumar Shahi, Advocate Ms. Archana Sinha, Advocate For the Respondent/s : Mr. P.K. Shahi, Advocate General Mr. Rohitabh Das, AC to AAG-13 CAV JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The above appeals essentially agitate the identical order of the Commercial Taxes Tribunal, as constituted under the Bihar Finance Act, 1981, (for brevity, the Act of 1981). The challenge raised in the appeals are distinct insofar as M.A. No. 210 of 2008 challenge an order rejecting a revi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised by the Tribunal. We are also of the opinion that the contentions raised, are an attempt to rehear the matter itself, which does not come under the restricted jurisdiction of Section 47 of the Act of 1981; which permits only correction of mistakes apparent on the face of the record. 4. As far as M.A. No. 975 of 2010, the learned Counsel appearing for the appellant-assessee, Mr. Alok Kumar Shahi, would argue that the Tribunal committed an error in having refused to refer the case to the High Court for reason of the Tribunal having dealt with each and every question raised in an exhaustive manner and no question of law arising out of the judgment. The learned Counsel would contend that the 'claim of mutuality' has to be allowed especiall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice that Secunderabad Club (supra) was a decision in the context of the Income Tax Act, the principles of which cannot be applied to an indirect tax like sales tax. The specific reference was also to paragraph 93 of the decision, wherein, the Hon'ble Supreme Court found that the 'principles of mutuality' applies only when a number of people who contribute to a fund are ultimately paid the surplus, from the fund, which alone makes it a repayment of the contributor's own money. Therein, the surplus fund was not applied for the common purpose of the club or towards the benefit of the members of the club directly. It was invested with a third party, a bank, for the purpose of using it later. The interest generated on the fixed deposits or t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mutuality' was refused to be applied on the ground that majority of the members of the different categories other than the permanent members were persons with no voting right or any right to participate in the affairs of the management of the club. 10. On a consideration of the totality of the facts and circumstances, the order of the Tribunal confirming the assessment made and the law on the point, as prima facie occurs to us, we are of the opinion that the following questions of law arise: - (i) Whether the Tribunal was correct in having declined the application of 'doctrine of mutuality' on the transactions entered into by the appellant? (ii) Whether the appreciation of facts by the Tribunal was correct and was it not perverse sin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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