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Case Law Details

Case Name : Little Star Recreation Club Vs State Tax Officer (Madras High Court)
Related Assessment Year : 2022-23
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Little Star Recreation Club Vs State Tax Officer (Madras High Court)

The recent case of Little Star Recreation Club Vs State Tax Officer brings to the forefront the taxability of liquor supplied by clubs to their members and guests under the Tamil Nadu Value Added Tax (TNVAT). The Madras High Court, in its judgment dated 29.01.2024, remanded the matter back for reconsideration, highlighting significant aspects of tax law and its application to club supplies. This article delves into the details of the case, the arguments presented, and the implications of the court’s decision

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