https://www.taxtmi.com/caselaws?id=267545 The 2012 amendment to the Karnataka Tax on Luxuries Act expanded the definition of "marriage hall" to cover buildings, temporary structures and premises used for social or business functions, including exhibitions. On that reading, charges collected for use of exhibition halls at the Bangalore International Exhibition Centre were treated as consideration for luxury provided in a covered premises, making the charging provision for luxury tax applicable. The earlier Division Bench ruling in the petitioner's own matter was treated as displaced by the amended text, and the constitutional challenge failed. The assessment order and demand notice were therefore upheld. en-us Fri, 16 Jan 2015 00:00:00 +0530 Mon, 09 Nov 2015 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267545 The 2012 amendment to the Karnataka Tax on Luxuries Act expanded the definition of "marriage hall" to cover buildings, temporary structures and premises used for social or business functions, including exhibitions. On that reading, charges collected for use of exhibition halls at the Bangalore International Exhibition Centre were treated as consideration for luxury provided in a covered premises, making the charging provision for luxury tax applicable. The earlier Division Bench ruling in the petitioner's own matter was treated as displaced by the amended text, and the constitutional challenge failed. The assessment order and demand notice were therefore upheld. Case-Laws VAT and Sales Tax Fri, 16 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267545