https://www.taxtmi.com/caselaws?id=449718 Ayurveda income was brought into taxable turnover under the Kerala Tax on Luxuries Act on the basis of the assessee's own declarations, because no substantiated account material was produced to displace those figures. The Tribunal held that expenses not expressly excluded under the charging provision could not be deducted from the ayurveda income, and it declined to entertain a fresh claim for additional deductions at that stage. The High Court found no reason to interfere with those factual and legal conclusions, and the inclusion of the ayurveda income in taxable turnover was upheld. en-us Mon, 05 Feb 2024 00:00:00 +0530 Mon, 19 Feb 2024 05:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449718 Ayurveda income was brought into taxable turnover under the Kerala Tax on Luxuries Act on the basis of the assessee's own declarations, because no substantiated account material was produced to displace those figures. The Tribunal held that expenses not expressly excluded under the charging provision could not be deducted from the ayurveda income, and it declined to entertain a fresh claim for additional deductions at that stage. The High Court found no reason to interfere with those factual and legal conclusions, and the inclusion of the ayurveda income in taxable turnover was upheld. Case-Laws VAT and Sales Tax Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449718