https://www.taxtmi.com/caselaws?id=221209 Liability imposed on clubs under the Kerala Tax on Luxuries Act is cumulative rather than exclusive: payment of luxury tax by members under Section 4(2A) does not exempt the club from its separate liability under Section 4(2). The court followed earlier binding authority and rejected the contention that the special provision displaces the general levy. The challenge to the tax notices therefore failed, and the writ petition was dismissed. en-us Fri, 18 Jan 2013 00:00:00 +0530 Wed, 27 Feb 2013 06:26:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221209 Liability imposed on clubs under the Kerala Tax on Luxuries Act is cumulative rather than exclusive: payment of luxury tax by members under Section 4(2A) does not exempt the club from its separate liability under Section 4(2). The court followed earlier binding authority and rejected the contention that the special provision displaces the general levy. The challenge to the tax notices therefore failed, and the writ petition was dismissed. Case-Laws VAT and Sales Tax Fri, 18 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221209