https://www.taxtmi.com/caselaws?id=162880 The Karnataka High Court upheld the retrospective amendment to section 2(4) of the Karnataka Tax on Luxuries Act, 1979, including the Explanation deeming clubs, lodging houses and holiday resorts as hotels. The Court held that the charging provision in section 3 remained unchanged and that the Legislature was competent under its taxing power to expand the definition of the taxable unit. The classification of clubs for luxury tax purposes was found to be reasonable and connected to the object of the Act. Challenges based on discrimination, lack of competence, and improper use of an Explanation were rejected, leaving clubs liable to luxury tax under the amended Act. en-us Fri, 30 Sep 2005 00:00:00 +0530 Tue, 18 Mar 2014 14:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162880 The Karnataka High Court upheld the retrospective amendment to section 2(4) of the Karnataka Tax on Luxuries Act, 1979, including the Explanation deeming clubs, lodging houses and holiday resorts as hotels. The Court held that the charging provision in section 3 remained unchanged and that the Legislature was competent under its taxing power to expand the definition of the taxable unit. The classification of clubs for luxury tax purposes was found to be reasonable and connected to the object of the Act. Challenges based on discrimination, lack of competence, and improper use of an Explanation were rejected, leaving clubs liable to luxury tax under the amended Act. Case-Laws VAT and Sales Tax Fri, 30 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162880