https://www.taxtmi.com/caselaws?id=159691 A charging provision imposing luxury tax on lodging accommodation must be strictly construed, and a members' club does not fall within the definition of a "hotel" merely because it incidentally provides rooms, food or allied amenities to members or reciprocal guests. The statutory scheme targeted commercial lodging accommodation provided by way of business for monetary consideration, not a club whose dominant function was social recreation and promotion of golf. On that construction, notices and assessment proceedings issued on the footing that the club was a hotel were unsustainable. en-us Mon, 30 Nov 1998 00:00:00 +0530 Fri, 29 Nov 2013 15:38:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159691 A charging provision imposing luxury tax on lodging accommodation must be strictly construed, and a members' club does not fall within the definition of a "hotel" merely because it incidentally provides rooms, food or allied amenities to members or reciprocal guests. The statutory scheme targeted commercial lodging accommodation provided by way of business for monetary consideration, not a club whose dominant function was social recreation and promotion of golf. On that construction, notices and assessment proceedings issued on the footing that the club was a hotel were unsustainable. Case-Laws VAT and Sales Tax Mon, 30 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159691