https://www.taxtmi.com/caselaws?id=157591 A cinema premises bar serving snacks, ice-cream and drinks to ticket-holding patrons was treated as a restaurant within the wide statutory definition, and the presence of air-conditioning in the relevant area satisfied the element of luxury; luxury tax under section 4 was therefore attracted. The constitutional challenge under Articles 14, 19(1)(g) and 265 failed because the levy on luxury was held permissible and the discrimination plea was unsupported on the material before the Tribunal. The assessment was also upheld, as the survey report, local inspection and objections were considered and the dispute over measurement was treated as factual. The levy and assessment were sustained. en-us Fri, 05 Feb 1993 00:00:00 +0530 Tue, 08 Oct 2013 14:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157591 A cinema premises bar serving snacks, ice-cream and drinks to ticket-holding patrons was treated as a restaurant within the wide statutory definition, and the presence of air-conditioning in the relevant area satisfied the element of luxury; luxury tax under section 4 was therefore attracted. The constitutional challenge under Articles 14, 19(1)(g) and 265 failed because the levy on luxury was held permissible and the discrimination plea was unsupported on the material before the Tribunal. The assessment was also upheld, as the survey report, local inspection and objections were considered and the dispute over measurement was treated as factual. The levy and assessment were sustained. Case-Laws VAT and Sales Tax Fri, 05 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157591