https://www.taxtmi.com/caselaws?id=157934 The Tribunal held that the applicant-club is considered a "dealer" and must pay tax under the Bengal Finance (Sales Tax) Act, 1941, and the West Bengal Sales Tax Act, 1954, for transactions with temporary members. However, the club is not liable for similar transactions with permanent members due to the principle of mutuality. Past and future assessments should adhere to this ruling, with excess payments refunded to the applicant. The judgment's enforcement is temporarily stayed for eight weeks. en-us Wed, 21 Dec 1994 00:00:00 +0530 Mon, 14 Oct 2013 11:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157934 The Tribunal held that the applicant-club is considered a "dealer" and must pay tax under the Bengal Finance (Sales Tax) Act, 1941, and the West Bengal Sales Tax Act, 1954, for transactions with temporary members. However, the club is not liable for similar transactions with permanent members due to the principle of mutuality. Past and future assessments should adhere to this ruling, with excess payments refunded to the applicant. The judgment's enforcement is temporarily stayed for eight weeks. Case-Laws VAT and Sales Tax Wed, 21 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157934