https://www.taxtmi.com/caselaws?id=293745 The doctrine of mutuality was reaffirmed as applicable to incorporated and unincorporated members' clubs after the Forty-sixth Amendment, following the Supreme Court's ruling in Calcutta Club Limited. On that basis, the Court held that the deeming fiction in Article 366(29-A) does not extend to members' clubs and that notices premised solely on treating club-member transactions as taxable sales could not be sustained. The Court left open examination of any other issues by the assessing authority and permitted the clubs to respond to the notices, with the challenged notices set aside to that extent. en-us Wed, 13 Nov 2019 00:00:00 +0530 Wed, 13 Nov 2024 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293745 The doctrine of mutuality was reaffirmed as applicable to incorporated and unincorporated members' clubs after the Forty-sixth Amendment, following the Supreme Court's ruling in Calcutta Club Limited. On that basis, the Court held that the deeming fiction in Article 366(29-A) does not extend to members' clubs and that notices premised solely on treating club-member transactions as taxable sales could not be sustained. The Court left open examination of any other issues by the assessing authority and permitted the clubs to respond to the notices, with the challenged notices set aside to that extent. Case-Laws VAT / Sales Tax Wed, 13 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293745