Court Upholds Tax on Banquet Halls for Marriages in Haryana u/ss 2(c) and 2(k) of Luxury Tax Act.

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....Levy of tax on open space termed as “banquet halls” providing only accommodation or space for marriages/receptions in terms of Section 2(c) in the manner stated under Section 2(k) of the Haryana Tax on Luxuries Act, 2007 - The validity of the same is upheld and the petition is dismissed. - HC....