https://www.taxtmi.com/caselaws?id=164835 Premises let out for exhibitions, seminars, workshops, board meetings and conferences, without marriage-related facilities such as furniture, electricity, decoration, cooking, feeding or refreshments, do not fall within the statutory definition of a "marriage hall" under the Karnataka Tax on Luxuries Act, 1979. Since section 3C applies only to premises satisfying that definition, such use is not chargeable to luxury tax on that basis. A prior interpretation confined the levy to accommodation provided for marriage, reception or connected matters. The endorsement requiring registration was therefore held illegal and unsustainable, while the broader question whether the letting independently amounted to "luxury" was not decided. en-us Wed, 02 Feb 2011 00:00:00 +0530 Wed, 17 Sep 2014 08:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164835 Premises let out for exhibitions, seminars, workshops, board meetings and conferences, without marriage-related facilities such as furniture, electricity, decoration, cooking, feeding or refreshments, do not fall within the statutory definition of a "marriage hall" under the Karnataka Tax on Luxuries Act, 1979. Since section 3C applies only to premises satisfying that definition, such use is not chargeable to luxury tax on that basis. A prior interpretation confined the levy to accommodation provided for marriage, reception or connected matters. The endorsement requiring registration was therefore held illegal and unsustainable, while the broader question whether the letting independently amounted to "luxury" was not decided. Case-Laws VAT and Sales Tax Wed, 02 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164835