https://www.taxtmi.com/caselaws?id=164836 An exhibition-cum-sale hall is not automatically taxable as a "marriage hall" under the Karnataka Tax on Luxuries Act merely because the definition in section 2(5B) is inclusive. Luxury tax under section 3C applies only where the charges relate to luxury services provided in a marriage hall, and the premises, on the facts, must be a building or part of a building used for marriage or reception-related accommodation. The court held that the notices relied on an overbroad reading of the definition and taxed rental income from exhibition-cum-sale use without satisfying the statutory conditions. The demands could not be sustained. en-us Sat, 22 Jan 2011 00:00:00 +0530 Wed, 17 Sep 2014 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164836 An exhibition-cum-sale hall is not automatically taxable as a "marriage hall" under the Karnataka Tax on Luxuries Act merely because the definition in section 2(5B) is inclusive. Luxury tax under section 3C applies only where the charges relate to luxury services provided in a marriage hall, and the premises, on the facts, must be a building or part of a building used for marriage or reception-related accommodation. The court held that the notices relied on an overbroad reading of the definition and taxed rental income from exhibition-cum-sale use without satisfying the statutory conditions. The demands could not be sustained. Case-Laws VAT and Sales Tax Sat, 22 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164836