https://www.taxtmi.com/caselaws?id=248684 Section 3D of the Karnataka Tax on Luxuries Act was construed as a tax on the provision of club luxury, with membership used only as the measure of levy, and was held valid under entry 62 of List II. The provision was treated as an independent charging section, so the challenge based on inconsistency with the Act's scheme and impermissible double taxation failed. Actual utilisation of the luxury was not essential where the statute fixed the taxable event on the provision of luxury itself, but assessments and demands had to match the Court's construction of section 3D and were required to be reconsidered if based on an incorrect understanding. en-us Sat, 20 Aug 2011 00:00:00 +0530 Fri, 20 Jun 2014 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248684 Section 3D of the Karnataka Tax on Luxuries Act was construed as a tax on the provision of club luxury, with membership used only as the measure of levy, and was held valid under entry 62 of List II. The provision was treated as an independent charging section, so the challenge based on inconsistency with the Act's scheme and impermissible double taxation failed. Actual utilisation of the luxury was not essential where the statute fixed the taxable event on the provision of luxury itself, but assessments and demands had to match the Court's construction of section 3D and were required to be reconsidered if based on an incorrect understanding. Case-Laws VAT and Sales Tax Sat, 20 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248684