https://www.taxtmi.com/caselaws?id=166319 Luxury tax under section 3B of the Karnataka Tax on Luxuries Act, 1979 could not be levied on a club for halls used for birthdays, anniversaries and get-togethers, because the charging provision applies only to luxuries provided in a hotel. Although the Act's definition of "hotel" had included a club, that inclusion had already been struck down in the governing precedent. Without a valid statutory basis treating a club as a hotel, the levy could not be extended to the assessee-club and was held invalid and unsustainable. en-us Thu, 29 Sep 2011 00:00:00 +0530 Wed, 17 Sep 2014 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166319 Luxury tax under section 3B of the Karnataka Tax on Luxuries Act, 1979 could not be levied on a club for halls used for birthdays, anniversaries and get-togethers, because the charging provision applies only to luxuries provided in a hotel. Although the Act's definition of "hotel" had included a club, that inclusion had already been struck down in the governing precedent. Without a valid statutory basis treating a club as a hotel, the levy could not be extended to the assessee-club and was held invalid and unsustainable. Case-Laws VAT and Sales Tax Thu, 29 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166319