https://www.taxtmi.com/caselaws?id=166505 Liability to the higher tax rate under entry 46 turned on official star classification by the competent tourism authority, and the tax department could not independently infer or retrospectively apply star status. Because the hotel was granted star classification only from 11 September 2002, it fell within entry 46 only from that date. For the earlier period, it was not a star hotel for tax purposes and remained governed by section 5B, so only the licence fee under that provision applied. en-us Mon, 24 Jan 2011 00:00:00 +0530 Wed, 01 Oct 2014 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166505 Liability to the higher tax rate under entry 46 turned on official star classification by the competent tourism authority, and the tax department could not independently infer or retrospectively apply star status. Because the hotel was granted star classification only from 11 September 2002, it fell within entry 46 only from that date. For the earlier period, it was not a star hotel for tax purposes and remained governed by section 5B, so only the licence fee under that provision applied. Case-Laws VAT and Sales Tax Mon, 24 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166505