https://www.taxtmi.com/caselaws?id=163834 The charging provision in section 4 of the Tamil Nadu Tax on Luxuries Act, 1981 applies only to luxuries provided in a "hotel", and that term is confined to residential accommodation offered by way of business for monetary consideration. Reading the charging and definition clauses strictly, the Court held that clubs cannot be treated as hotels merely because they provide rooms to members. It also held that "lodging house" cannot be separated from the statutory business motive required by the Act. Accordingly, clubs providing accommodation to their members fall outside the statutory meaning of hotel, and luxury tax cannot be levied under section 4 on such accommodation. en-us Tue, 04 Nov 2008 00:00:00 +0530 Tue, 25 Nov 2014 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163834 The charging provision in section 4 of the Tamil Nadu Tax on Luxuries Act, 1981 applies only to luxuries provided in a "hotel", and that term is confined to residential accommodation offered by way of business for monetary consideration. Reading the charging and definition clauses strictly, the Court held that clubs cannot be treated as hotels merely because they provide rooms to members. It also held that "lodging house" cannot be separated from the statutory business motive required by the Act. Accordingly, clubs providing accommodation to their members fall outside the statutory meaning of hotel, and luxury tax cannot be levied under section 4 on such accommodation. Case-Laws VAT and Sales Tax Tue, 04 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163834