https://www.taxtmi.com/caselaws?id=456186 The Kerala Tax on Luxuries Act, 1976 was upheld because the State's power to tax luxuries in hotels under Entry 62 of List II was held distinct from the Union power over services under Entry 92C of List I. Revised assessments under Section 6(5) were also sustained since the provision covered escaped turnover, the action was taken after the amendment came into force, and the objections of retrospectivity, change of opinion, limitation, and denial of hearing failed on the facts. Interest, however, was confined to the actual period of default after service of the assessment and demand notice, and could not be levied for the earlier period. en-us Mon, 21 May 2012 00:00:00 +0530 Fri, 05 Jul 2024 15:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456186 The Kerala Tax on Luxuries Act, 1976 was upheld because the State's power to tax luxuries in hotels under Entry 62 of List II was held distinct from the Union power over services under Entry 92C of List I. Revised assessments under Section 6(5) were also sustained since the provision covered escaped turnover, the action was taken after the amendment came into force, and the objections of retrospectivity, change of opinion, limitation, and denial of hearing failed on the facts. Interest, however, was confined to the actual period of default after service of the assessment and demand notice, and could not be levied for the earlier period. Case-Laws Indian Laws Mon, 21 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456186