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2011 (1) TMI 1253 - HC - VAT and Sales TaxWhether BIEC, an exhibition-cum-sale hall is a building where accommodation is provided for marriage or reception or matters related therewith and functions are conducted in such halls regularly or not, is a "marriage hall" within the definition of the said term under section 2(5B) liable to be impost under section 3C of the Act? Whether letting out BIEC on hire, for exhibition-cum-sale, is a luxury, meaning services ministering to enjoyment, comfort or pleasure extraordinary to necessities of life, within section 2(4B) attracting the impost under section 3C of the Act? Whether, in the facts and circumstances, the luxury tax levied and demanded in the notices, annexures G, G1 and L, on the rental income from hiring BIEC and for services rendered therein are legal, valid and sustainable? Held that:- The meaning of "marriage hall" in section 2(5B) of the Act, is thus comprehended to include halls, building or part of the building where accommodation is provided for the purpose of marriage, reception or matters related therewith.There can be no rigidity that an exhibition-cum-sale hall ex hypothesi be considered to fall within the meaning of section 2(5B) of the Act. The question in each case should be, whether in the light of the cumulative facts, as established, an exhibition-cum-sale hall is a building or a part of the building where accommodation is provided for marriage or reception or matters related therewith, whether functions are conducted in such halls regularly or not? the amendment as also the decision in Godfrey Phillips India Ltd.’s case [2005 (1) TMI 391 - SUPREME COURT OF INDIA]. In the result, the petitions are allowed. The proceedings initiated by the respondents, culminating in the notices, annexures G, G1 and L, impugned, are quashed.
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