https://www.taxtmi.com/caselaws?id=184181 An establishment was treated as a hotel, rather than essentially a hospital, because the evidence showed accommodation and amenities consistent with leisure and resort use, package-based pricing, guest profiles, and no treatment-driven billing structure; on that basis, luxury tax under the Kerala Tax on Luxuries Act, 1986 was attracted. The court also reiterated that supervisory jurisdiction under Article 227 is limited to patent perversity, jurisdictional error, or gross failure of justice, and is not available to correct mere factual or legal errors. As no perversity or record-based infirmity was shown in the Tribunal's findings, no interference was warranted and the order was affirmed. en-us Tue, 05 Feb 2013 00:00:00 +0530 Fri, 01 Jul 2016 14:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184181 An establishment was treated as a hotel, rather than essentially a hospital, because the evidence showed accommodation and amenities consistent with leisure and resort use, package-based pricing, guest profiles, and no treatment-driven billing structure; on that basis, luxury tax under the Kerala Tax on Luxuries Act, 1986 was attracted. The court also reiterated that supervisory jurisdiction under Article 227 is limited to patent perversity, jurisdictional error, or gross failure of justice, and is not available to correct mere factual or legal errors. As no perversity or record-based infirmity was shown in the Tribunal's findings, no interference was warranted and the order was affirmed. Case-Laws VAT and Sales Tax Tue, 05 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184181