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2016 (7) TMI 75 - HC - VAT and Sales TaxStatus of assessee - whether it is hospital as defined in Section 2(d)(e) or a hotel as defined in Section 2(e) of the Kerala Tax on Luxuries Act, 1976 - Held that:- The term 'hotel' has defined in Section 2(e) of the Act - It was in the light of the aforesaid definition of the term 'hotel' that the case of the petitioner was appreciated by this Court in the judgment in Kairali Ayurvedic Health Resort Pvt. Ltd. [2013 (2) TMI 776 - KERALA HIGH COURT] In that judgment, this Court has made reference to the order of the Tribunal impugned therein, wherein the facilities provided by the petitioner have been noticed. The correctness of these factual findings or the existence of the facilities noted in the judgment are not disputed by the petitioner. It is, therefore, obvious that that the predominant activity that is carried on in the establishment is not running of an ayurvidic care centre to call it as a hospital as defined in Section 2(d)(e) of the Act and on the other hand, this is a case where an ayurvedic centre is also functioning in the hotel of the petitioner. If that be so, the factual finding of the Tribunal that the petitioner's establishment is a hotel as defined in Section 2(e) of the Act cannot be said to be erroneous for any reason. - Decided against the petitioners.
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