https://www.taxtmi.com/caselaws?id=398301 The doctrine of mutuality continues to apply to incorporated and unincorporated members' clubs even after the 46th Amendment to Article 366(29-A), so transactions between a club and its members are not taxable sales merely because of the constitutional deeming fiction. Applying the Supreme Court's ruling in Calcutta Club, the Madras HC held that show cause notices proposing tax on club-member dealings could not be sustained on that basis. Other factual or legal issues, if any, were left open for consideration by the assessing authority in accordance with law. en-us Wed, 26 Feb 2020 00:00:00 +0530 Fri, 11 Sep 2020 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398301 The doctrine of mutuality continues to apply to incorporated and unincorporated members' clubs even after the 46th Amendment to Article 366(29-A), so transactions between a club and its members are not taxable sales merely because of the constitutional deeming fiction. Applying the Supreme Court's ruling in Calcutta Club, the Madras HC held that show cause notices proposing tax on club-member dealings could not be sustained on that basis. Other factual or legal issues, if any, were left open for consideration by the assessing authority in accordance with law. Case-Laws VAT and Sales Tax Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398301