https://www.taxtmi.com/caselaws?id=249748 Luxury tax under the Madhya Pradesh Hotel Tatha Vas Grihon Me Vilas Vastuon, Par Kar Adhiniyam, 1988 applies only where accommodation is provided in a hotel in the course of business. A charitable hospital trust's dharmashala for patients' attendants and relatives, run on nominal charges and on a no profit no loss basis as an incidental facility to the hospital, did not satisfy the statutory definition of hotel or hotel business. Since the basic charging condition was absent, the levy could not be sustained and the assessment and revisional orders were set aside. en-us Fri, 20 Sep 2013 00:00:00 +0530 Tue, 22 Jul 2014 22:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249748 Luxury tax under the Madhya Pradesh Hotel Tatha Vas Grihon Me Vilas Vastuon, Par Kar Adhiniyam, 1988 applies only where accommodation is provided in a hotel in the course of business. A charitable hospital trust's dharmashala for patients' attendants and relatives, run on nominal charges and on a no profit no loss basis as an incidental facility to the hospital, did not satisfy the statutory definition of hotel or hotel business. Since the basic charging condition was absent, the levy could not be sustained and the assessment and revisional orders were set aside. Case-Laws VAT and Sales Tax Fri, 20 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249748