Eye Share: Always Young………

Mr. Prakash Sinha (CA) in his article delves into applicability of the mutuality doctrine examining Young Men’s Indian Association case enunciated under the sales tax regime and view taken by Jharkhand HC in the case of Ranchi club under the service tax regime. Drawing inference from conclusion drawn in Ranchi Club case, the author points out that similar interpretation has been adopted in GST Law by way of clause 7 of Schedule II of the CGST Act....