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1993 (9) TMI 165 - AT - Income TaxExtract: .......at the Revenue does not seem to be right in applying the provisions of the Expenditure Tax Act to the assessee by including the luxury tax in the room charges. We therefore set aside the assessments in all the three years and hold that the assessee is not liable to pay the expenditure tax. 16. In the result, the appeals of the assessee are allowed.
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