2020 (9) TMI 420

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....SUBRAMONIUM PRASAD, J The instant writ petitions challenge the validity of Section Section 2(15)(ix) and 2 (33(vi), explanation I of Tamil Nadu Value Added Tax Act 2006 is unconstitutional. 2. The Division Bench of this Court, by judgment dated 01.11.2019 has upheld the validity of the said sections by observing as under: "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 E....

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....decisions in Cosmopolitan Club (supra) and Fateh Maidan Club (supra) which remitted the matter applying the doctrine of mutuality after the constitutional amendment can be treated to be stating the correct principle of law? Iii.Whether the 46th amendment to the Constitution by 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 ....

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....) to the Constitution of India. 7.In the light of the recent decision of the Larger Bench of the Hon'ble Supreme Court, we have to necessarily interfere with the show cause notice issued by the Assessing Officers proposing to levy tax on the writ petitioners. However, we are convinced of the fact that there may be other issues, which may require to be adjudicated by the Assessing Officer and since the prayer sought for in these writ petitions are for declaratory relief, we dispose of these writ petitions by holding that the law laid down by the Hon'ble Supreme Court in the case of Calcutta Club Limited, dated 03.10.2019 holds good and it shall enure in favour of the petitioner's club. 8.Bearing the above legal ....