2020 (9) TMI 420

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....etitions 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 Explanation I of Tamil Nadu Value Added Tax Act, 2006, as null and ....

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.... 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 that the explanation (1) to Section 2(10) of the West Bengal Sales Tax Act is a standalone provision and not....