https://www.taxtmi.com/caselaws?id=40106 Taxes on hotel lodging services were treated as capable of falling within entry 62 of List II as taxes on luxuries, because luxury may extend beyond goods to services and higher-standard accommodation. The levy was also described as competent when imposed on the provision of luxury itself, even without actual use, and price was accepted as a legitimate index for classifying luxury in hotel accommodation. The phrases "and the like" and the finality clause in the definition of lodging charges were read as workable and not vague, the deeming provision for free or concessional accommodation was treated as an anti-evasion measure, and no direct or immediate infringement of article 301 was found. en-us Tue, 02 May 1989 00:00:00 +0530 Wed, 23 Jul 2014 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40106 Taxes on hotel lodging services were treated as capable of falling within entry 62 of List II as taxes on luxuries, because luxury may extend beyond goods to services and higher-standard accommodation. The levy was also described as competent when imposed on the provision of luxury itself, even without actual use, and price was accepted as a legitimate index for classifying luxury in hotel accommodation. The phrases "and the like" and the finality clause in the definition of lodging charges were read as workable and not vague, the deeming provision for free or concessional accommodation was treated as an anti-evasion measure, and no direct or immediate infringement of article 301 was found. Case-Laws VAT and Sales Tax Tue, 02 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40106