2018 (8) TMI 527

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.....K. SHAMSUDDIN JUDGMENT K. Vinod Chandran, J . One appeal by the State and other by the assessee against the very same judgment of the learned Single Judge. The assessee is in appeal insofar as the finding that the assessee is liable to include the rent charged on furniture and utensils in the total turn over for determination of the luxury tax payable under the Kerala Tax on Luxuries Act, 197....

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.... that the charges taken by the assessee for the utensils and furniture, supplied to the persons who rent out the Kalyanamandapam are, at best, rent received and could only be assessed as a transfer of right to use under the sales tax enactment. Immediately, we have to notice that the assessee despite the said contention does not have a case that the assessee had paid tax in accordance with the cla....

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....excluding food and beverage". The utensils and furniture supplied by the assessee to the person who takes on rent, for the purpose of accommodation, is an amenity or service which component also has to be included in the total turnover for the purpose of deciding the levy. When, as submitted by the learned counsel, utensils and furniture are supplied by outsiders even on rent, then necessarily, su....

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....unts received in the books. The learned Single Judge observed so on the mistaken premise that the penalty is also imposed for the assessment year 2014-15. The penalty as noticed at the outset, was imposed for the assessment years 2012-13 and 2013-14. The orders issued in Ext.P6 and P6(a) reveal that the assessee despite notice on inspection refused to furnish the books of accounts. The penalty imp....