Assessee needs to demonstrate that their case is covered within ambit of any settled judgement

Tvl.Surya Recreation Club Vs Assistant Commissioner (CT) (Madras High Court)

Madras High Court held that Supreme Court in the case of State of West Bengal vs. Calcutta Club Limited concluded that sales tax is not payable on any sale of goods in the form of food, refreshments and drinks including liquors by the club to its permanent members. However, petitioner needs to demonstrate that their case comes within the ambit of said judgement.

Facts-

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