https://www.taxtmi.com/caselaws?id=160389 The writ petitions were maintainable because the assessment orders were final orders and the controversy was predominantly legal, so the availability of an appellate remedy did not bar judicial review. On merits, a temple-run choultry providing accommodation to devotees was not a "hotel" under the Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act, 1981, because the activity was not carried on "by way of business" and lacked a profit motive. Charges collected for maintenance did not convert the religious and charitable accommodation into a commercial venture. The tax and penalty levy was therefore unsustainable, and the assessments were quashed. en-us Thu, 27 Sep 2001 00:00:00 +0530 Tue, 17 Dec 2013 14:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160389 The writ petitions were maintainable because the assessment orders were final orders and the controversy was predominantly legal, so the availability of an appellate remedy did not bar judicial review. On merits, a temple-run choultry providing accommodation to devotees was not a "hotel" under the Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act, 1981, because the activity was not carried on "by way of business" and lacked a profit motive. Charges collected for maintenance did not convert the religious and charitable accommodation into a commercial venture. The tax and penalty levy was therefore unsustainable, and the assessments were quashed. Case-Laws VAT and Sales Tax Thu, 27 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160389