https://www.taxtmi.com/caselaws?id=365055 Consideration received for furniture and utensils supplied with a kalyanamandapam was held to form part of the turnover for luxury tax, because the Kerala Tax on Luxuries Act taxes accommodation together with connected amenities and services, excluding only food and beverages. The challenge to exclude those charges failed for want of any factual basis showing that the supplies came from outsiders. Penalty orders for the later assessment years were also sustained because the assessee withheld books of account during inspection and the recovered materials disclosed turnover; the earlier finding of no deliberate suppression did not apply to those penalty years. The assessee's challenge failed and the Revenue succeeded on penalty. en-us Tue, 17 Jul 2018 00:00:00 +0530 Fri, 10 Aug 2018 08:04:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365055 Consideration received for furniture and utensils supplied with a kalyanamandapam was held to form part of the turnover for luxury tax, because the Kerala Tax on Luxuries Act taxes accommodation together with connected amenities and services, excluding only food and beverages. The challenge to exclude those charges failed for want of any factual basis showing that the supplies came from outsiders. Penalty orders for the later assessment years were also sustained because the assessee withheld books of account during inspection and the recovered materials disclosed turnover; the earlier finding of no deliberate suppression did not apply to those penalty years. The assessee's challenge failed and the Revenue succeeded on penalty. Case-Laws VAT and Sales Tax Tue, 17 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365055