https://www.taxtmi.com/caselaws?id=172637 The proviso to Section 4(1) of the Kerala Tax on Luxuries Act exempts halls and auditoriums located within the premises of a place of worship and owned by the institution controlling it. The decisive facts are physical location within the temple premises and ownership by the religious institution. On the admitted facts, the buildings were within the temple premises and owned by the Devaswom, so the luxury tax demand was quashed for those qualifying buildings. Tax liability for any buildings situated outside the temple premises was left open for separate examination. en-us Thu, 02 Apr 2009 00:00:00 +0530 Wed, 26 Aug 2015 14:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172637 The proviso to Section 4(1) of the Kerala Tax on Luxuries Act exempts halls and auditoriums located within the premises of a place of worship and owned by the institution controlling it. The decisive facts are physical location within the temple premises and ownership by the religious institution. On the admitted facts, the buildings were within the temple premises and owned by the Devaswom, so the luxury tax demand was quashed for those qualifying buildings. Tax liability for any buildings situated outside the temple premises was left open for separate examination. Case-Laws VAT and Sales Tax Thu, 02 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172637