REGENT COMPUTRONICS PVT. LTD.

STATE OF WEST BENGAL Appellant

V/S

CALCUTTA CLUB LIMITED Respondents

Referred Judgements :-

STATE OF MADRAS VS. CANNON DUNKERLEY AND CO MADRAS LIMITED [REFERRED TO]
COMMISSIONER OF INCOME TAX BOMBAY NORTH KUTCH AND SAURASHTRA AHMEDABAD VS. INDIRA BALKRISHNA [REFERRED TO]
STATE OF GUJARAT VS. RAIPUR MANUFACTURING COMPANY LIMITED [REFERRED TO]
DEPUTY COMMERCIAL TAX OFFICER SAIDAPET MADRAS VS. ENFIELD INDIA LTD [REFERRED TO]
STATE OF PUNJAB VS. ASSOCIATED HOTELS OF INDIA LIMITED [REFERRED TO]
BHARAT SANCHAR NIGAM LTD VS. UNION OF INDIA [REFERRED TO]
ALL INDIA FEDERATION OF TAX PRACTITIONERS VS. UNION OF INDIA [REFERRED TO]
DALCO ENGINEERING PRIVATE LTD VS. SATISH PRABHAKAR PADHYE [REFERRED TO]
BANGALORE CLUB VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
UNION OF INDIA & ORS. VS. M/S. MARGADARSHI CHIT FUNDS (P) LTD. ETC. [REFERRED TO]
FEDERATION OF HOTEL AND RESTAURANT ASSOCIATIONS OF INDIA VS. UNION OF INDIA [REFERRED TO]

JUDGEMENT

(1.) C.A. No.4184 of 2009

(2.) After setting out the definition of "sale" in Section 2(30) of the West Bengal Sales Tax Act, 1994 (hereinafter referred to as the "West Bengal Sales Tax Act") and Article 366(29-A) of the Constitution of India, the Court then referred to the Constitution Bench decision in C.T.O. v. Young Men s Indian Association, 1970 1 SCC 462 as follows:

(3.) After then referring to a number of decisions on the doctrine of mutuality, the Court observed:

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STATE OF WEST BENGAL Vs. CALCUTTA CLUB LIMITED

Referred Judgements :-

JUDGEMENT

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