https://www.taxtmi.com/caselaws?id=174357 A tax on luxury or entertainment in hotels and restaurants is valid where the levy is tied to a constitutionally sufficient taxable event and a real nexus exists with the prescribed premises. Section 4 of the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972, was upheld because the tax attached to the existence of luxury in the premises, and actual use by a particular person was not required. Section 3 was also upheld because the entertainment tax incidence was sufficiently linked to entertainment provided in that setting. The impugned levy provisions were sustained in full. en-us Thu, 12 Jul 1990 00:00:00 +0530 Wed, 07 Oct 2015 11:25:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174357 A tax on luxury or entertainment in hotels and restaurants is valid where the levy is tied to a constitutionally sufficient taxable event and a real nexus exists with the prescribed premises. Section 4 of the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972, was upheld because the tax attached to the existence of luxury in the premises, and actual use by a particular person was not required. Section 3 was also upheld because the entertainment tax incidence was sufficiently linked to entertainment provided in that setting. The impugned levy provisions were sustained in full. Case-Laws Indian Laws Thu, 12 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174357