https://www.taxtmi.com/caselaws?id=762883 Kerala HC held that medical bed facilities in hospitals are subject to luxury tax under the Kerala Tax on Luxuries Act, 1976, as they provide comfort beyond basic necessity for childbirth. The court followed precedent defining luxury broadly to include hospital amenities that minister comfort or pleasure. However, penalty under Section 17A was deemed illegal due to petitioner's bona fide belief of non-liability, lacking mens rea. Assessment completion by estimating receipts was partially justified, but additional assessments beyond already quantified amounts for medical bed receipts were unsustainable. en-us Mon, 18 Nov 2024 00:00:00 +0530 Tue, 10 Dec 2024 08:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762883 Kerala HC held that medical bed facilities in hospitals are subject to luxury tax under the Kerala Tax on Luxuries Act, 1976, as they provide comfort beyond basic necessity for childbirth. The court followed precedent defining luxury broadly to include hospital amenities that minister comfort or pleasure. However, penalty under Section 17A was deemed illegal due to petitioner's bona fide belief of non-liability, lacking mens rea. Assessment completion by estimating receipts was partially justified, but additional assessments beyond already quantified amounts for medical bed receipts were unsustainable. Case-Laws VAT / Sales Tax Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762883