2020 (2) TMI 1458

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....avathi Devi , Special Government Pleader, for the respondents. ORDER The petitioner has filed the above writ petition to issue a Writ of declaration to declare that the definition in Section 2(15)(ix) to Explanation 1 and Section 2(33)(vi) to Explanation of Tamil Nadu Value Added Tax Act, 2006 are void, unconstitutional, inoperative and unenforceable and the recoveries pursuant thereto are witho....

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....e, 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 Constitution of India. (2) Young Men's Indian Association (supra) and other judgments ....

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....ch of writ petitions in W.P.(MD)Nos.10981 of 2017 etc. batch, by order dated 13.11.2019, on the following terms: "6. In the light of the decision of the Larger Bench upholding the view of the Hon'ble High Court in the Calcutta Club case, the doctrine of mutuality will continue to apply to incorporated and unincorporated members' clubs after the 46th Amendment adding Article 366(29-A) to ....

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....y to the notice issued by the Assistant Commissioner and in the light of the decision of the Hon'ble Supreme Court, the theory of mutuality will apply to both incorporated and unincorporated clubs and this issue should be taken into consideration by the respective Assessing Authorities." 5. The learned Counsel appearing on either side submitted that the issue involved in the present writ peti....