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2022 (3) TMI 1531 - MADRAS HIGH COURTLevy of Luxury Tax - internet facility provided to the guests of the Hotel concerned - HELD THAT:- Even though it is submitted by the learned Government Advocate for respondents that, they decided to prefer appeal against the said orders, of course belatedly, that may not preclude this Court from following the earlier orders based on the same subject or same point, where, those writ petitions have been allowed in a similar circumstances by giving interpretation to the concerned provision of law viz., luxury tax and therefore, the orders are followed and if the said principle enunciated in the said orders is applied to the present facts of the case, this Court has no hesitation to hold that the impugned orders cannot be sustained. The impugned orders are quashed and the writ petitions are allowed.
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