'Housing Complex' - IT nd GST EXemption - Ongoing Controversy (Unsettled >....)?

Housing Societies (ASSOCIATIONS) - Taxation v IT Exemption 

is it not Time to WAKE-up - NOW?!

http://vswaminathan-swamilook.blogspot.com/2018/01/levy-of-st-gst-on-housing-complex-contd.html

http://vswaminathan-swamilook.blogspot.com/2017/11/thinkers-x-tinkerrers-corner-exclusive.html

http://vswaminathan-swamilook.blogspot.com/2017/11/priciplke-of-mutuality-v-taxation.html

http://vswaminathan-swamilook.blogspot.com/2017/10/sc-in-re-hume-pipe-study.html

Look for MORE - Blogs On 'Housing Complex')

> "Housing Associations" <> Doctrine of "MUTUALITY"

< within- sample comments@

SC in re Bangalore Club Case ;

http://vswaminathan-swamilook.blogspot.com/2014/11/literate-who-is-one.html

SC on - Housing Society / "MUTUALITY"

@AT


Excerpts:
"The Bombay High Court (BHC), while quashing the appeal of the tax authority, ruled that the receipts of the societies are not in the nature of business income, generating profits/ surplus and therefore, not taxable."
"The doctrine of mutuality, based on common law principles, is premised on the theory that a person cannot make a profit from himself. An amount received from oneself, therefore, cannot be regarded as income and taxable. Section 2(24) of the Income Tax Act defines taxable income. THE INCOME OF A CO­OPERATIVE SOCIETY FROM BUSINESS IS TAXABLE, IT OBSERVED." (FONT supplied)"

Should not the reasoning equally hold good levies against the ongoing far more controversial in-direct levy of ST/GST ?!