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TMI Blog2016 (1) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... ase for reconsidering finding of fact regarding the relationship between the club and its members in the matter of supplying food and drinks viz., whether the club was acting as an agent of the members or whether the property in the food and drinks passed from the club to its members. - Impugned order is set aside - Matter remanded back. - VATAP No. 78 of 2014 (O&M) - - - Dated:- 12-10-2015 - MR. AJAY KUMAR MITTAL AND MR. RAMENDRA JAIN, JJ. For The Apellant : Mr. Avneesh Jhingan, Advocate For The Respondent : Ms. Mamta Singla Talwar, DAG, Haryana with Mr. Saurabh Mago, AAG, Haryana. AJAY KUMAR MITTAL, J. 1. This order shall dispose of three appeals bearing VATAP Nos. 78 to 80 of 2014 as according to the learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal holding that there is no principle of mutuality in case of the appellant is not perverse? 3. Briefly stated, the facts necessary for adjudication of the instant appeal as narrated therein may be noticed. The revenue initiated assessment proceedings against the dealer for the years 2003-04, 2004- 05 and 2005-06 to which the appellant filed reply. The assessing authority vide assessment order dated 23.8.2006 (Annexure A-1) levied tax and created demand of ₹ 6,50,528/-. Feeling aggrieved, the assessee filed an appeal before the Commissioner (Appeals) who vide order dated 3.1.2008 (Annexure A-2) dismissed the appeal. Still dissatisfied, the assessee filed an appeal before the Tribunal. The Tribunal vide order dated 11.12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s involved any element of sale. Further, under similar circumstances the Supreme Court had remanded the case for reconsidering finding of fact regarding the relationship between the club and its members in the matter of supplying food and drinks viz., whether the club was acting as an agent of the members or whether the property in the food and drinks passed from the club to its members. Learned counsel for the appellant argued that in such circumstances, the matter requires to be remanded to the Assessing Officer to re-adjudicate the issue by recording a definite finding relating to the items provided to the members and non-members separately and thereafter, in case it is found that the entire facilities were provided to the members only n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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