https://www.taxtmi.com/caselaws?id=434781 The High Court ruled in favor of the petitioners-assessee in the Tax Revision Cases challenging Sales Tax Appellate Tribunal orders under the APGST Act, 1957. The Court upheld the doctrine of mutuality between clubs and members, following Supreme Court precedents like the Calcutta Club Limited case. The Tribunal's oversight of key judgments was deemed erroneous, and the Court emphasized the binding nature of Supreme Court decisions. Consequently, the Tax Revision Cases were allowed without costs, settling the dispute on the taxation of club activities and member transactions under the APGST Act, 1957. en-us Thu, 16 Feb 2023 00:00:00 +0530 Fri, 03 Mar 2023 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434781 The High Court ruled in favor of the petitioners-assessee in the Tax Revision Cases challenging Sales Tax Appellate Tribunal orders under the APGST Act, 1957. The Court upheld the doctrine of mutuality between clubs and members, following Supreme Court precedents like the Calcutta Club Limited case. The Tribunal's oversight of key judgments was deemed erroneous, and the Court emphasized the binding nature of Supreme Court decisions. Consequently, the Tax Revision Cases were allowed without costs, settling the dispute on the taxation of club activities and member transactions under the APGST Act, 1957. Case-Laws VAT and Sales Tax Thu, 16 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434781