https://www.taxtmi.com/caselaws?id=153407 The Jammu and Kashmir Hotel (Amenities and Services) Tariff Taxation Act, 1980 was upheld as a levy on hotel amenities and services, with tariff serving only as the basis for computation and not as a tax on income or business profits. The court held that the State Legislature had competence to impose the levy and that the hotel-keeper's collection mechanism did not change its character. It further held that the measure was not confiscatory, did not impose an unreasonable restriction on business, and did not offend equality, since the exemptions were based on a rational classification and the double taxation objection failed. en-us Mon, 07 Sep 1981 00:00:00 +0530 Tue, 23 Jul 2013 14:15:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153407 The Jammu and Kashmir Hotel (Amenities and Services) Tariff Taxation Act, 1980 was upheld as a levy on hotel amenities and services, with tariff serving only as the basis for computation and not as a tax on income or business profits. The court held that the State Legislature had competence to impose the levy and that the hotel-keeper's collection mechanism did not change its character. It further held that the measure was not confiscatory, did not impose an unreasonable restriction on business, and did not offend equality, since the exemptions were based on a rational classification and the double taxation objection failed. Case-Laws VAT and Sales Tax Mon, 07 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153407