https://www.taxtmi.com/caselaws?id=271845 Entry 62 of List II, read with Article 265, permits a State to tax luxuries, and the expression "luxury" is broad enough to cover services and activities involving comfort or pleasure. The Haryana Tax on Luxuries Act, 2007 validly brought banquet-hall accommodation and related amenity charges within the taxable base where the statutory threshold was met. The Explanation to Section 2(k) was treated as clarificatory because it only set out the mode of computation by including amenity charges recovered by or on behalf of the proprietor for facilities provided within the banquet hall premises. No lack of legislative competence, arbitrariness, discrimination, or other constitutional infirmity was shown, so the challenge failed and the levy was upheld. en-us Mon, 07 Dec 2015 00:00:00 +0530 Fri, 19 Feb 2016 06:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271845 Entry 62 of List II, read with Article 265, permits a State to tax luxuries, and the expression "luxury" is broad enough to cover services and activities involving comfort or pleasure. The Haryana Tax on Luxuries Act, 2007 validly brought banquet-hall accommodation and related amenity charges within the taxable base where the statutory threshold was met. The Explanation to Section 2(k) was treated as clarificatory because it only set out the mode of computation by including amenity charges recovered by or on behalf of the proprietor for facilities provided within the banquet hall premises. No lack of legislative competence, arbitrariness, discrimination, or other constitutional infirmity was shown, so the challenge failed and the levy was upheld. Case-Laws Indian Laws Mon, 07 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271845