Delhi High Court Rules Against Petitioner on Luxury Tax for Club and Association Services Under 1996 Act.

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....Exigibility to tax under the Delhi Tax on Luxuries Act, 1996 - Club and Association service - doctrine of mutuality - provision of residential accommodation in a club - Validity of the provisions of the Act not challenged - In the absence of such a challenge having been mounted and bearing in mind the statutory position which prevailed, we find ourselves unable to hold in favour of the petitioner on this score. - HC....