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of <h1>Tribunal classifies ayurvedic health resort as hotel under Kerala Tax on Luxuries Act</h1> <h3>M/s. KAIRALI AYURVEDIC HEALTH RESORT PRIVATE LIMITED Versus THE COMMERCIAL TAX OFFICER, PALAKKAD AND OTHERS</h3> M/s. KAIRALI AYURVEDIC HEALTH RESORT PRIVATE LIMITED Versus THE COMMERCIAL TAX OFFICER, PALAKKAD AND OTHERS - [2016] 94 VST 465 (Ker) Issues:Impugning order passed by Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal regarding assessment under Kerala Tax on Luxuries Act, 1976.Analysis:1. The petitioner, an ayurvedic health resort, challenged the order treating it as a hotel instead of a hospital under the Act.2. The petitioner contended that amendments to the Act post-2008 rendered the previous judgment irrelevant.3. The Tribunal found the establishment to offer hotel-like amenities and services, concluding it as a hotel.4. The Tribunal noted the majority of guests visited for leisure, not treatment, based on registration cards.5. The Tribunal highlighted the fixed tariffs, lack of doctor involvement in treatment selection, and commission offers as non-hospital practices.6. The Tribunal observed the establishment's descriptions, programs, and billing practices align more with a hotel than a hospital.7. The Court upheld the Tribunal's findings, emphasizing the establishment's hotel-like features and activities, dismissing the petitions.This detailed analysis covers the petitioner's contentions, Tribunal's observations, and the Court's final decision, providing a comprehensive understanding of the judgment.
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