https://www.taxtmi.com/caselaws?id=329769 Section 3-C of the Karnataka Tax on Luxuries Act, 1979 was upheld as valid because the Act uses an inclusive definition of luxury and the absence of separate enumeration for marriage-hall services did not make the levy vague or ultra vires. The tax measure and the subject of tax were treated as distinct, and the statutory scheme showed a sufficient nexus with luxury services. After the 2012 amendment, exhibition and convention premises used for official, social, or business functions fell within the expanded definition of "marriage hall"; the appellant's premises and charges met the statutory threshold, so luxury tax was attracted. The exemption notification operated prospectively only and did not affect prior liability. en-us Fri, 26 Feb 2016 00:00:00 +0530 Fri, 08 Jul 2016 17:14:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329769 Section 3-C of the Karnataka Tax on Luxuries Act, 1979 was upheld as valid because the Act uses an inclusive definition of luxury and the absence of separate enumeration for marriage-hall services did not make the levy vague or ultra vires. The tax measure and the subject of tax were treated as distinct, and the statutory scheme showed a sufficient nexus with luxury services. After the 2012 amendment, exhibition and convention premises used for official, social, or business functions fell within the expanded definition of "marriage hall"; the appellant's premises and charges met the statutory threshold, so luxury tax was attracted. The exemption notification operated prospectively only and did not affect prior liability. Case-Laws VAT and Sales Tax Fri, 26 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329769