https://www.taxtmi.com/caselaws?id=342341 Accommodation enjoyed by members under a timeshare arrangement in resort premises was treated as luxury in a hotel and remained taxable under the Kerala Tax on Luxuries Act, 1976, because the taxable event was the enjoyment of accommodation for consideration, not the collection method. The Court applied the statutory description of hotel accommodation and held that the proper measure was the prevailing per-day tariff or rent when the stay occurred, even if no separate charge was taken at that time. Penalty under Section 17A was not sustained, as the assessees' treatment of members reflected a bona fide legal understanding rather than deliberate suppression or contumacious conduct. en-us Wed, 29 Mar 2017 00:00:00 +0530 Sat, 24 Mar 2018 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342341 Accommodation enjoyed by members under a timeshare arrangement in resort premises was treated as luxury in a hotel and remained taxable under the Kerala Tax on Luxuries Act, 1976, because the taxable event was the enjoyment of accommodation for consideration, not the collection method. The Court applied the statutory description of hotel accommodation and held that the proper measure was the prevailing per-day tariff or rent when the stay occurred, even if no separate charge was taken at that time. Penalty under Section 17A was not sustained, as the assessees' treatment of members reflected a bona fide legal understanding rather than deliberate suppression or contumacious conduct. Case-Laws VAT and Sales Tax Wed, 29 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342341