TaxTMI 
TaxTMI 
2019 (11) TMI 1588
X X X X Extracts X X X X
X X X X Extracts X X X X
....19 - -<br>CST, VAT & Sales Tax<br>T. S. SIVAGNANAM and MRS. R. THARANI JJ. T. Bashyam for the petitioner. S. Angappan , Government Advocate for the respondents. ORDER 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 tak....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of the Hon'ble Calcutta High Court affirming the view expressed by the West Bengal Taxation Tribunal and disposing of the appeal preferred by the dealer along with other connected appeals holding, inter alia, that the assessee, the Calcutta Club Limited, was not liable for payment of sales tax under the provision of the West Bengal Sales Tax Act, 1994. The Hon'ble Supreme Court by judgmen....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....al dated 3rd July, 2006 and the impugned Calcutta High Court judgment dated 1st February, 2008, and in view of the answers to the three questions referred to the present Three Judge Bench (as listed hereinabove). We are of the view that no interference is called for in the findings of fact or declaration of law in this case. Accordingly, C.A.No.4184 of 2009 stands dismissed." 6. In the light of t....