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2013 (2) TMI 614 - HC - VAT and Sales TaxLiability to pay tax on a club - contention of the petitioner that the club paying tax under Section 4(2A) is not liable to pay tax under Section 4(2) Kerala Tax on Luxuries Act, 1976 - Held that:- Provision of Section 4(2A) renders members of clubs also liable for tax at the rate as indicated therein and the tax liability of the members is in addition to the liability of the clubs under Section 4 of the Act. Therefore, this provision will not be of any assistance to the petitioner. The judgment of this Court was confirmed by the Division Bench in Trivandrum Club v. Sales Tax Officer(2013 (1) TMI 606 - KERALA HIGH COURT) - against the petitioner/ assessee.
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