Doctrine of mutuality - Dealer - Liability to pay VAT / Sales ...
Tribunal Rules Calcutta Club Not Liable for Sales Tax on Member Transactions Under Doctrine of Mutuality.
June 14, 2016
Case Laws VAT and Sales Tax SC
Doctrine of mutuality - Dealer - Liability to pay VAT / Sales Tax - Tribunal decided that Calcutta Club Limited, was not liable for payment of sales tax under the West Bengal Sales Tax Act, 1994 - sale of food and drinks to the permanent members - deeming fiction - Matter referred to larger bench - SC
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