Supreme Court of India
State of West Bengal and Others v. Calcutta Club Limited
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the 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
Authorities it was built on
- 2006 Bharat Sanchar Nigam Ltd. and Anr. v. Union of India and Ors.
- 1997 Commissioner of Income Tax, Bihar v. Bankipur Club Ltd.
- 1978 Northern India Caterers (india) Ltd. v. Lt. Governor of Delhi
- 1970 Joint Commercial Tax Officer, Harbour Div. Ii, Madras v. Young Mens Indian Association (reg.) Madras & Ors.
- 2010 Tamil Nadu Housing Board, Chennai v. M. Meiyappan and Ors.
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