https://www.taxtmi.com/caselaws?id=290100 The doctrine of mutuality continues to apply to incorporated and unincorporated members' clubs even after the 46th Amendment to Article 366(29-A), and the constitutional deeming fiction does not extend to such club transactions. On that basis, dealings between a club and its members cannot be treated as taxable sales merely by reason of club incorporation or membership structure, so the proposed tax recovery on that footing could not be sustained. The writ petitions were disposed of, while the assessing authority was left free to consider any other issues in accordance with law. en-us Fri, 01 Nov 2019 00:00:00 +0530 Tue, 08 Sep 2020 19:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290100 The doctrine of mutuality continues to apply to incorporated and unincorporated members' clubs even after the 46th Amendment to Article 366(29-A), and the constitutional deeming fiction does not extend to such club transactions. On that basis, dealings between a club and its members cannot be treated as taxable sales merely by reason of club incorporation or membership structure, so the proposed tax recovery on that footing could not be sustained. The writ petitions were disposed of, while the assessing authority was left free to consider any other issues in accordance with law. Case-Laws VAT and Sales Tax Fri, 01 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290100