https://www.taxtmi.com/caselaws?id=167995 Under the Kerala Tax on Luxuries Act, 1976, rooms and cottages in a club premises used to provide residential accommodation for monetary consideration can fall within the definition of a "hotel". The statutory language is not limited to establishments devoted exclusively to guest accommodation, and the fact that the occupants are members or their guests does not change the character of the activity. A separate levy on clubs under section 4(2A) was treated as creating additional liability, not as excluding liability otherwise attracted under section 4. On that basis, the club's rooms and cottages were held exigible to luxury tax. en-us Thu, 24 May 2012 00:00:00 +0530 Wed, 07 Jan 2015 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167995 Under the Kerala Tax on Luxuries Act, 1976, rooms and cottages in a club premises used to provide residential accommodation for monetary consideration can fall within the definition of a "hotel". The statutory language is not limited to establishments devoted exclusively to guest accommodation, and the fact that the occupants are members or their guests does not change the character of the activity. A separate levy on clubs under section 4(2A) was treated as creating additional liability, not as excluding liability otherwise attracted under section 4. On that basis, the club's rooms and cottages were held exigible to luxury tax. Case-Laws VAT and Sales Tax Thu, 24 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167995