https://www.taxtmi.com/caselaws?id=445782 Under the pre-2012 Delhi Tax on Luxuries Act, a members' club remained liable to luxury tax on receipts from residential accommodation because the unamended charging scheme expressly treated the club as an establishment and a hotelier for that purpose. The doctrine of mutuality did not defeat the levy where the validity of the original statutory extension to club accommodation was not challenged. The later 2012 amendment, including the definition of luxury, did not govern earlier assessment years and did not alter liability under the prior regime. en-us Fri, 17 Nov 2023 00:00:00 +0530 Thu, 11 Dec 2025 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445782 Under the pre-2012 Delhi Tax on Luxuries Act, a members' club remained liable to luxury tax on receipts from residential accommodation because the unamended charging scheme expressly treated the club as an establishment and a hotelier for that purpose. The doctrine of mutuality did not defeat the levy where the validity of the original statutory extension to club accommodation was not challenged. The later 2012 amendment, including the definition of luxury, did not govern earlier assessment years and did not alter liability under the prior regime. Case-Laws VAT / Sales Tax Fri, 17 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445782