2019 (11) TMI 1439

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....N ORDER (Order of this Court was made by T.S.SIVAGNANAM, J) Heard Mr.T.Bashyam, learned counsel appearing for the petitioner and Mr.S.Angappan, learned Government Advocate appearing for the respondents. 2. By consent on either side, these writ petitions are taken up for disposal. 3. These writ petitions have been filed with an identical prayer for a writ of declaration to declare the definition of Sec. 2(15)(ix) to Explanation I and Sec.2(33)(vi) to Explanation I of Tamil Nadu Value Added Tax Act, 2006, as null and void, unconstitutional, inoperative and unenforceable and the recoveries pursuant thereto are without authority of law and infringe Article 19(g) and 265 of the Constitution of India. 4. We need not go to decide th....

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....y deeming fiction provides that provision of food and beverages by the incorporated clubs to its permanent members constitute sale thereby holding the same to be liable to sales tax?" 5. Subsequently, the matter was placed before the Larger Bench of the Hon'ble Supreme Court, by judgment, which by order dated 03.10.2019 held as follows: "49. In light of the view that we have taken, it is unnecessary to advert to Shri Dwivedi's arguments that the explanation (1) to Section 2(10) of the West Bengal Sales Tax Act is a stand-alone provision and not an explanation in the classical sense. We, therefore, answer the three questions posed by the Division Bench in State of West Bengal v. Calcutta Club Limited (supra) as follows: ....