State Of West Bengal & Ors. vs Calcutta Club Limited And Anr.

Authority: Supreme Court Date: 2019-10-03 Section: 1(1), 9, 15, 2(10), 2(24), 2(24)(vii), 2(30), 2(31), 2(5), 2(d), 2(g), 2(h) Acts: Constitution of India (Article 366(29-A)), West Bengal Sales Tax Act, 1994, Companies Act, 1956, Indian Contract Act, 1872 Citation: (2019)106 CCH 0333 ISCC : (2019)182 DTR 0409 (SC) Justices: R.F. NARIMAN, SURYA KANT & V. RAMASUBRAMANIAN, JJ. Appeal No: CIVIL APPEAL NO.4184 OF 2009 WITH CIVIL APPEAL NO. 7497 OF 2012; CIVIL APPE
Whether the doctrine of mutuality applies to incorporated clubs after the 46th Amendment to Article 366(29-A) of the Constitution of India, making them liable to sales tax on supply of food and beverages to permanent members --- Held No. Whether the judgment in CTO v. Young Men's Indian Association (1970) 1 SCC 462 remains valid after the constitutional amendment --- Held Yes. Whether the 46th Amendment deems supply by incorporated clubs to members as sale, making it liable to sales tax --- Held No.

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