Case Law Details
Case Name : State of West Bengal & Ors. Vs Calcutta Club Limited (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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State of West Bengal & Ors. Vs Calcutta Club Limited (Supreme Court of India)
1. This Appeal arises out of a reference order by a Division Bench of this Court, reported in State of West Bengal v. Calcutta Club Limited (2017) 5 SCC 356. The facts of Civil Appeal No. 4184 of 2009 are set out in the said reference order as follows:
“2. The facts that are necessary to be stated are that the Assistant Commissioner of Commercial Taxes issued a notice to the respondent Club assessee apprising it that it had failed to make payment of sales tax on sale of food and drinks to the permanent members ...
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This is not the first instance of the kind (case llaw) in which the referred Doctrine, a creature of the common law, – not of a legislation (man -made law)- has been forcefully reiterated and settled by the SC. Noteworthy that, besides the Bangalore Club case, cited and followed, attention needs to be focussed on:
“…………This judgment was also followed by this Court in Income Tax Officer, Mumbai v. Venkatesh Premises Cooperative Society Limited (2018) 15 SCC 37. What is of essence, therefore, in applying this doctrine is that there is no sale transaction between two persons, as one person cannot sell goods to itself.”
For a full fledged independent discussion of the basic proposition founded on the said doctrine, also critique on the FIRST PRINCIPLES, – rather not to shy away from treading the overbeaten track (:,
refer the published Articles @
https://taxguru.in/author/vswami/
4. Housing Association & ‘’Mutuality”- (Supplement II)
5. HOUSING ASSOCIATION -Mutuality Principle- Supplement I
6. “Mutuality’ – Doctrine of- A Critical Study
courtesy
With this ruling GST on Hsg societies will not be applicable