Room charges include state luxury tax, so expenditure-tax threshold can be met; luxury tax excluded from chargeable expenditure. State-imposed luxury tax and similar taxes collected by the hotel are part of room charges for determining applicability of the Expenditure-tax Act, but those taxes are not included as part of the chargeable expenditure when computing the tax under the Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Room charges include state luxury tax, so expenditure-tax threshold can be met; luxury tax excluded from chargeable expenditure.
State-imposed luxury tax and similar taxes collected by the hotel are part of room charges for determining applicability of the Expenditure-tax Act, but those taxes are not included as part of the chargeable expenditure when computing the tax under the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.