https://www.taxtmi.com/caselaws?id=278748 An auditorium let out for cultural programmes and other functions was treated as luxury accommodation under the Kerala Tax on Luxuries Act, 1976. The definition of luxury and the charging provisions were read together, and luxury was not confined to residential accommodation alone. Because the premises were rented for functions and amenities such as electricity and water were provided, the statutory conditions for levy were satisfied. The registration provisions for halls and auditoriums also supported the view that such premises fall within the Act. The challenge to the Act's applicability therefore failed. en-us Mon, 10 Dec 2012 00:00:00 +0530 Tue, 19 Feb 2019 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278748 An auditorium let out for cultural programmes and other functions was treated as luxury accommodation under the Kerala Tax on Luxuries Act, 1976. The definition of luxury and the charging provisions were read together, and luxury was not confined to residential accommodation alone. Because the premises were rented for functions and amenities such as electricity and water were provided, the statutory conditions for levy were satisfied. The registration provisions for halls and auditoriums also supported the view that such premises fall within the Act. The challenge to the Act's applicability therefore failed. Case-Laws VAT and Sales Tax Mon, 10 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278748