https://www.taxtmi.com/caselaws?id=268337 The amended definition of "luxury provided in a hospital" under the Assam Tax on Luxuries (Hotels and Lodging Houses and Hospitals) Act, 1989 was read to include hospital accommodation supplied with air-conditioning, television, radio and similar connected services. Applying the principle that a taxable luxury must be something costly beyond the ordinary necessities of life, the court treated such facilities in private hospitals as falling within the statutory concept of luxury. The levy on turnover of receipts for those amenities was therefore upheld as within the State's taxing competence, and the challenge to the tax failed. en-us Thu, 28 May 2015 00:00:00 +0530 Mon, 07 Mar 2016 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268337 The amended definition of "luxury provided in a hospital" under the Assam Tax on Luxuries (Hotels and Lodging Houses and Hospitals) Act, 1989 was read to include hospital accommodation supplied with air-conditioning, television, radio and similar connected services. Applying the principle that a taxable luxury must be something costly beyond the ordinary necessities of life, the court treated such facilities in private hospitals as falling within the statutory concept of luxury. The levy on turnover of receipts for those amenities was therefore upheld as within the State's taxing competence, and the challenge to the tax failed. Case-Laws VAT and Sales Tax Thu, 28 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268337