Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Constitution of India - Art. 366 (29A) - Sale of food and drinks to the permanent |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Matter Referred to Larger Bench |
Headnote | Constitution of India - Art. 366 (29A) - Sale of food and drinks to the permanent members of incorporated club or any club - Exigibility to sales tax - Whether on the basis of 'doctrine of mutuality' such sale would not be exigible to sales tax or after insertion of Clause (29A) to Art. 366 of the Constitution by 46'" Constitutional amendment 'doctrine of mutuality' has no applicability and such sale would amount to deemed sale - Held: In the decisions in *Fateh Maidan Club case and **Cosmopolitan Club case (which are post 46'" amendment cases) 'doctrine of mutuality' was regarded as the base of imposition or non-imposition of sales tax - However, these decisions have not clearly expounded as to when a club can be held as acting as an agent of its members and thus not be construed as a party which sold the goods - The decisions have also not addressed the issue as to whether the fact of mutuality survives after the 46'" amendment - The issue in the present case, therefore, has to be authoritatively decided by a Larger Bench - West Bengal Sales Tax Act, 1994 - s. 2(30). |
Judge | Honble Mr. Justice Dipak Misra |
Neutral Citation | 2019 INSC 1111 |
Petitioner | State Of West Bengal And Others |
Respondent | Calcutta Club Limited |
SCR | [2016] 6 S.C.R. 748 |
Judgement Date | 2016-05-04 |
Case Number | 4184 |
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