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High Court Rules State Cannot Impose Additional Cess on Weddings in Luxury Hotels and Large Auditoriums.

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Full Text of the Document

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....State has no constitutional power to Levy Cess on every wedding and connected celebrations conducted in hotels, having classification of "Three Star" and above and in auditoriums which have a seating capacity, including that of dining halls, above 500 - in this case luxury tax was already in force - HC....