https://www.taxtmi.com/caselaws?id=164742 The court found that including "club" in the definition of "hotel" and inserting an Explanation to section 2(4) of the Karnataka Tax on Luxuries Act, 1979 with retrospective effect was illegal. The court emphasized the distinction between clubs and hotels, noting that clubs lack a profit motive essential for levying luxury tax. The retrospective amendment was deemed violative of natural justice and unconstitutional. The court allowed the appeals, set aside the single judge's order, and quashed the impugned notices, declaring that a club cannot be treated as a hotel for luxury tax purposes. en-us Mon, 01 Dec 2008 00:00:00 +0530 Sat, 22 Nov 2014 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164742 The court found that including "club" in the definition of "hotel" and inserting an Explanation to section 2(4) of the Karnataka Tax on Luxuries Act, 1979 with retrospective effect was illegal. The court emphasized the distinction between clubs and hotels, noting that clubs lack a profit motive essential for levying luxury tax. The retrospective amendment was deemed violative of natural justice and unconstitutional. The court allowed the appeals, set aside the single judge's order, and quashed the impugned notices, declaring that a club cannot be treated as a hotel for luxury tax purposes. Case-Laws VAT and Sales Tax Mon, 01 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164742