https://www.taxtmi.com/caselaws?id=293745 The High Court dismissed the writ petitions challenging the definitions in the Tamil Nadu Value Added Tax Act, 2006, citing the SC's ruling in the Calcutta Club case. The SC affirmed that the doctrine of mutuality applies to both incorporated and unincorporated clubs, exempting them from sales tax on transactions with permanent members. Consequently, the show cause notice for tax levy on the petitioners was set aside. The High Court directed the Assessing Authorities to apply the doctrine of mutuality in their assessment, allowing the petitioners to respond to the notice. The writ petitions were disposed of without costs. 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 High Court dismissed the writ petitions challenging the definitions in the Tamil Nadu Value Added Tax Act, 2006, citing the SC's ruling in the Calcutta Club case. The SC affirmed that the doctrine of mutuality applies to both incorporated and unincorporated clubs, exempting them from sales tax on transactions with permanent members. Consequently, the show cause notice for tax levy on the petitioners was set aside. The High Court directed the Assessing Authorities to apply the doctrine of mutuality in their assessment, allowing the petitioners to respond to the notice. The writ petitions were disposed of without costs. Case-Laws VAT / Sales Tax Wed, 13 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293745