https://www.taxtmi.com/caselaws?id=333537 A stage carriage can be taxed at the deluxe rate only if its permit and seating arrangement satisfy the statutory criteria for deluxe service; push back or reclining seats by themselves do not establish deluxe classification. The inspection report showed a 2 x 3 seating pattern that did not match the prescribed deluxe layout, and the demand was also raised without assessment in accordance with the taxation rules. The vehicle was therefore not liable to be taxed as a Deluxe service vehicle, and the demand notice was unsustainable. en-us Thu, 01 Sep 2016 00:00:00 +0530 Mon, 17 Oct 2016 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333537 A stage carriage can be taxed at the deluxe rate only if its permit and seating arrangement satisfy the statutory criteria for deluxe service; push back or reclining seats by themselves do not establish deluxe classification. The inspection report showed a 2 x 3 seating pattern that did not match the prescribed deluxe layout, and the demand was also raised without assessment in accordance with the taxation rules. The vehicle was therefore not liable to be taxed as a Deluxe service vehicle, and the demand notice was unsustainable. Case-Laws Indian Laws Thu, 01 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333537