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    <title>2020 (4) TMI 136 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the definition of &quot;dealer&quot; under the TNVAT Act 2006 for a registered club under the Societies Registration Act. The court noted the repeal of the TNVAT Act by the Central Goods and Service Tax Act, 2017, and declined to examine the validity of the TNVAT Act provisions. The court deemed any challenge to the previous law as academic, advising the petitioner to take appropriate legal steps under the new legislation if faced with any action. The writ petition was dismissed with no costs, and connected miscellaneous petitions were closed.</description>
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    <pubDate>Tue, 30 Jul 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=394229</link>
      <description>The court dismissed the writ petition challenging the definition of &quot;dealer&quot; under the TNVAT Act 2006 for a registered club under the Societies Registration Act. The court noted the repeal of the TNVAT Act by the Central Goods and Service Tax Act, 2017, and declined to examine the validity of the TNVAT Act provisions. The court deemed any challenge to the previous law as academic, advising the petitioner to take appropriate legal steps under the new legislation if faced with any action. The writ petition was dismissed with no costs, and connected miscellaneous petitions were closed.</description>
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