https://www.taxtmi.com/caselaws?id=164810 Luxury tax under section 3D of the Karnataka Tax on Luxuries Act, 1979 arises on the club's provision of prescribed luxuries to members who are required to pay the relevant fee, deposit, donation or similar charges. The charging event is the furnishing of the luxury for consideration, not the member's actual use or consumption of each facility. The text applies the settled rule that clear and unambiguous statutory language must be given its ordinary meaning, and treats the taxable nexus as satisfied by provision of the luxury itself. On that basis, actual utilisation by members is not a condition for taxability. en-us Wed, 19 Jan 2011 00:00:00 +0530 Wed, 17 Sep 2014 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164810 Luxury tax under section 3D of the Karnataka Tax on Luxuries Act, 1979 arises on the club's provision of prescribed luxuries to members who are required to pay the relevant fee, deposit, donation or similar charges. The charging event is the furnishing of the luxury for consideration, not the member's actual use or consumption of each facility. The text applies the settled rule that clear and unambiguous statutory language must be given its ordinary meaning, and treats the taxable nexus as satisfied by provision of the luxury itself. On that basis, actual utilisation by members is not a condition for taxability. Case-Laws VAT and Sales Tax Wed, 19 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164810