https://www.taxtmi.com/caselaws?id=368486 The Kerala Tax on Luxuries Act, 1976 was construed broadly so that the definition of "hotel" extends beyond the ordinary meaning and covers any building where residential accommodation is provided by way of business for monetary consideration. On that reading, the charging provision applies to luxury provided in rooms as well as halls, auditoriums and kalyanamandapams let out for consideration, together with the associated amenities and services. The levy on club membership under Section 4(2A) was treated as distinct from the levy under Section 4(1), and both were held traceable to Entry 62 of List II. The absence of an express reference to clubs in the definition provisions did not exclude them from tax liability. en-us Wed, 08 Aug 2018 00:00:00 +0530 Wed, 10 Oct 2018 09:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368486 The Kerala Tax on Luxuries Act, 1976 was construed broadly so that the definition of "hotel" extends beyond the ordinary meaning and covers any building where residential accommodation is provided by way of business for monetary consideration. On that reading, the charging provision applies to luxury provided in rooms as well as halls, auditoriums and kalyanamandapams let out for consideration, together with the associated amenities and services. The levy on club membership under Section 4(2A) was treated as distinct from the levy under Section 4(1), and both were held traceable to Entry 62 of List II. The absence of an express reference to clubs in the definition provisions did not exclude them from tax liability. Case-Laws VAT and Sales Tax Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368486