https://www.taxtmi.com/caselaws?id=329477 Under the Kerala Tax on Luxuries Act, an establishment with luxury villas, leisure and recreational facilities, package tariffs and guest-oriented resort bookings was treated as a hotel because its predominant character was the provision of residential accommodation for monetary consideration. Although ayurvedic treatment and care were also offered, the medical element was incidental and did not change the establishment's principal nature. The later statutory amendments defining hospital and extending levy to hospital accommodation did not alter that result on the facts found. The classification as a hotel for luxury tax purposes was therefore sustained. en-us Thu, 16 Jun 2016 00:00:00 +0530 Tue, 28 Mar 2017 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329477 Under the Kerala Tax on Luxuries Act, an establishment with luxury villas, leisure and recreational facilities, package tariffs and guest-oriented resort bookings was treated as a hotel because its predominant character was the provision of residential accommodation for monetary consideration. Although ayurvedic treatment and care were also offered, the medical element was incidental and did not change the establishment's principal nature. The later statutory amendments defining hospital and extending levy to hospital accommodation did not alter that result on the facts found. The classification as a hotel for luxury tax purposes was therefore sustained. Case-Laws VAT and Sales Tax Thu, 16 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329477