https://www.taxtmi.com/caselaws?id=161470 Hotel telephone call charges and laundry charges were not separately exigible to luxury tax under the Karnataka Tax on Luxuries Act, 1979, because the charging scheme taxed the composite luxury of lodging and only those charges compulsorily payable as part of that luxury. Distinct taxation of separate facilities required an express legislative provision, which was absent for the disputed items. The later amendment excluding telephone calls, laundry and other amenities from the definition of lodging charges reinforced that interpretation. A departmental circular stating that telephone call charges were not liable to luxury tax was within the Commissioner's authority, consistently followed, and binding on the Revenue; it should not have been quashed suo motu. en-us Fri, 13 Sep 2002 00:00:00 +0530 Wed, 29 Jan 2014 16:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161470 Hotel telephone call charges and laundry charges were not separately exigible to luxury tax under the Karnataka Tax on Luxuries Act, 1979, because the charging scheme taxed the composite luxury of lodging and only those charges compulsorily payable as part of that luxury. Distinct taxation of separate facilities required an express legislative provision, which was absent for the disputed items. The later amendment excluding telephone calls, laundry and other amenities from the definition of lodging charges reinforced that interpretation. A departmental circular stating that telephone call charges were not liable to luxury tax was within the Commissioner's authority, consistently followed, and binding on the Revenue; it should not have been quashed suo motu. Case-Laws VAT and Sales Tax Fri, 13 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161470