2023 (3) TMI 167

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.....12.2011 under the provisions of the APGST Act, 1957. 2. The assessment years involved in these Tax Revision Cases are 2002-03, 1999-00, 2000-01, 2001-02, 2004-05, 2003-04, respectively, under the APGST Act, 1957. 3. i) The TREVC.No.s 68 and 70 of 2012 have been admitted on the following questions of law: a) Whether the tribunal acted with gross impropriety in overlooking the judgment of Hon'ble Supreme Court in Fateh Maidan Club case (12 VST 598) which held that even after the 46th Constitutional Amendment, the principle of mutuality continues and there cannot be a sale between the member and the club? b) Whether the Tribunal failed to see that the decisions of Hon'ble Supreme Court in Fateh Maidan Club case (12 VST 598) as well as ....

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....ed in the club can be treated as sale consideration or is it for only recouping cost of items, with no profit basis? d) Whether the Tribunal erred in overlooking the Rule XXVII of the Rules Book which provides for winding up and clearly demonstrates the mutuality between the Club and its Members? e) Whether the Tribunal acted with gross impropriety in overlooking the judgment of this Court in the petitioner's own case in 8 STC 850 as if it has no validity in view of the amendments made to the APGST Act and the Constitution of India? f) Whether the Tribunal is correct in applying the judgment of Allahabad High Court in Mohomed Bagh Club Limited v. commissioner of Trade Tax, UP (33 VST 582) which has not noticed the decisions of Hon'....

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....ution of India? iv) The TREVC.No.75 of 2012 has been admitted on the following questions of law: a) Whether the tribunal acted with gross impropriety in overlooking the judgment of Hon'ble Supreme Court in Fateh Maidan Club case (12 VST 598) which held that even after the 46th Constitutional Amendment, the principle of mutuality continues and there cannot be a sale between the member and the club? b) Whether the Tribunal failed to see that the decisions of Hon'ble Supreme Court in Fateh Maidan Club case (12 VST 598) as well as Cosmopolitan Club case (19 VST 456) were rendered after the 46th Constitutional Amendment and the amendments made to the APGST Act and Tamil Nadu General Sales Tax Act respectively but not before? c) Wheth....

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....e mutuality between the Club and its Members? d) Whether the Tribunal is justified in overlooking the Rule-book on the ground that it relates to the year 2008 while the assessment year is prior to that, without noticing that such a rule existed always at least from 1950 and the book filed before it was only a printed edition of the year 2008? e) Whether the Tribunal is correct in applying the judgment of Allahabad High Court in Mahomed Bagh Club Limited vs. Commissioner of Trade Tax, UP (33 VST 582) which has not noticed the decisions of Hon'ble Supreme Court in Fateh Maidan Case and Cosmopolitan Club? 4. When the above Revisions were taken up for hearing, Sri S.Dwarakanath, learned Senior Counsel appearing for the petitioners-asses....