Principle of Mutuality – “State of West Bengal & Ors vs Calcutta Club Limited [2019] SC (C.A. No. 4184 of 2009)”

Objectives & Agenda :
The principle of mutuality is based on the doctrine that no person can trade with himself or make income out of himself. In this Webinar we shall analyse the recent ‘landmark’ judgement by the Honourable Supreme Court in the case of ‘Calcutta Club Limited’ which upheld the principle of mutuality in the context of Sales Tax and Service Tax. The Apex court has upheld the applicability of the principle of mutuality in the Indirect Tax regime. We will analyse the principles held in the case and its possible impact on the GST Regime.