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2011 (2) TMI 1306 - HC - VAT and Sales TaxWhether a building or part thereto where accommodation is provided for marriage, reception or matters related therewith, would alone be chargeable to luxury tax under section 3C of the Act? Held that:- In this case too we defer the consideration of the question as to whether the letting out of a building falling within the definition of the terms "marriage hall" in section 2(5B), is a "luxury" meaning services ministering to enjoyment, comfort or pleasure extraordinary to necessities of life, under section 2(4B), attracting the impost under section 3C of the Act. In the result, the petition is allowed. Proceedings initiated by the respondents culminating in the endorsement, annexure E, impugned are quashed
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