Tribunal Rules Calcutta Club Not Liable for Sales Tax on Member Transactions Under Doctrine of Mutuality.

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....Doctrine of mutuality - Dealer - Liability to pay VAT / Sales Tax - Tribunal decided that Calcutta Club Limited, was not liable for payment of sales tax under the West Bengal Sales Tax Act, 1994 - sale of food and drinks to the permanent members - deeming fiction - Matter referred to larger bench - SC....