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2018 (8) TMI 527 - HC - VAT and Sales TaxLevy of Luxury Tax - inclusion of rent charged on furniture and utensils in the total turn over for determination of the luxury tax - Kerala Tax on Luxuries Act, 1976 - Held that:- When, as submitted by the learned counsel, utensils and furniture are supplied by outsiders even on rent, then necessarily, such component cannot be included in the turn over of the assessee. However, the assessee has not been able to show even in one instance, when such an amenity or service was provided from outside and included in the turnover - The contention taken is a mere speculation without any backing on facts - appeal dismissed. Penalty - Held that:- The orders issued in Ext.P6 and P6(a) reveal that the assessee despite notice on inspection refused to furnish the books of accounts. The penalty imposed is also based on the materials recovered on inspection; assessing tax on the turn over found and proved by the recovered materials - penalty upheld. Appeal dismissed - decided against appellant.
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