2019 (11) TMI 1588

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.... 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 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 the prayer sought for in the writ, as very recently the Hon'ble Supreme Court has settled the issue in the case of STATE OF WEST BENGAL & ORS. VS. CALCUTTA CLUB LIMITED, in Civil Appea....

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.... 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: (1) The doctrine of mutuality continues to be applicable to incorporated and unincorporated members' clubs after the 46th Amendment adding Article 366(29-A) to the Constituti....