https://www.taxtmi.com/caselaws?id=161151 The Karnataka High Court upheld section 3C of the Karnataka Tax on Luxuries Act, 1979, and the Explanation to section 2(1-A), holding that tax on charges for use of a marriage hall could validly fall within the State's power under entry 62 of List II. Applying a broad construction of "luxury," the Court found that facilities for conducting marriages in a marriage hall can be treated as a luxury, and the minimum daily charge threshold provided a rational basis for levy. It also held that the charging provision was not invalid merely because there was no separate definition of "luxury provided in a marriage hall," and the inclusion of ancillary charges in the Explanation was lawful. en-us Tue, 12 Jan 1999 00:00:00 +0530 Tue, 07 Jan 2014 18:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161151 The Karnataka High Court upheld section 3C of the Karnataka Tax on Luxuries Act, 1979, and the Explanation to section 2(1-A), holding that tax on charges for use of a marriage hall could validly fall within the State's power under entry 62 of List II. Applying a broad construction of "luxury," the Court found that facilities for conducting marriages in a marriage hall can be treated as a luxury, and the minimum daily charge threshold provided a rational basis for levy. It also held that the charging provision was not invalid merely because there was no separate definition of "luxury provided in a marriage hall," and the inclusion of ancillary charges in the Explanation was lawful. Case-Laws VAT and Sales Tax Tue, 12 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161151