https://www.taxtmi.com/caselaws?id=164629 Amounts collected as a so-called donation for booking and using a marriage hall were treated as rent or hire charges because the hall was in substance let out on hire and the assessee did not show that it was provided free of cost. The label attached to the payment did not change its real character, so the receipt remained taxable as a luxury-taxable consideration under the unamended Karnataka Tax on Luxuries Act, 1979. The taxing authorities were also held competent to levy the tax despite the absence of an express pre-amendment definition of the trust representative, since tax could be recovered from the trust or its representative where the taxable activity existed. en-us Mon, 26 Nov 2007 00:00:00 +0530 Mon, 28 Apr 2014 15:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164629 Amounts collected as a so-called donation for booking and using a marriage hall were treated as rent or hire charges because the hall was in substance let out on hire and the assessee did not show that it was provided free of cost. The label attached to the payment did not change its real character, so the receipt remained taxable as a luxury-taxable consideration under the unamended Karnataka Tax on Luxuries Act, 1979. The taxing authorities were also held competent to levy the tax despite the absence of an express pre-amendment definition of the trust representative, since tax could be recovered from the trust or its representative where the taxable activity existed. Case-Laws VAT and Sales Tax Mon, 26 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164629