https://www.taxtmi.com/caselaws?id=435882 A members' club and its members are not distinct persons for mutuality-based transactions, so charges for rooms, auditoriums and other amenities supplied to members are not subject to luxury tax under the Kerala Tax on Luxuries Act except where the statute expressly imposes liability, as in Section 4(2A). For the later KVAT years, the subsequent declaration of law on mutuality required the assessments to be set aside and remitted for de novo consideration in light of that principle. The result was that the luxury tax challenge succeeded on mutuality, while the KVAT matters were sent back for fresh assessment. en-us Tue, 14 Mar 2023 00:00:00 +0530 Tue, 14 May 2024 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435882 A members' club and its members are not distinct persons for mutuality-based transactions, so charges for rooms, auditoriums and other amenities supplied to members are not subject to luxury tax under the Kerala Tax on Luxuries Act except where the statute expressly imposes liability, as in Section 4(2A). For the later KVAT years, the subsequent declaration of law on mutuality required the assessments to be set aside and remitted for de novo consideration in light of that principle. The result was that the luxury tax challenge succeeded on mutuality, while the KVAT matters were sent back for fresh assessment. Case-Laws VAT and Sales Tax Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435882