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2023 (2) TMI 435 - KERALA HIGH COURTValuation - Kerala Tax of Luxuries Act, 1976 (KTL) - inclusion of miscellaneous income received from the luxury provided in the banquet hall to the taxable turnover - application of Rule 3C of the KTL Rules - HELD THAT:- It is clear that the Tribunal has accepted the income from the luxury provided by the Dealer after verifying the financial statement and the banquet hall income ledger relied on by the Dealer. The Tribunal, thereafter, directed the Assessing Authority to ascertain the quantum of miscellaneous income received from the banquet hall. The finding of the Tribunal is more a remand to the Assessing Officer for assessment upon verification of the record. The direction issued while remitting the matter to the Assessing Officer is correct, and no ground against such consideration could successfully be laid or established. Application of Rule 3C of the KTL Rules - HELD THAT:- Similar point is considered in O.P.(Tax) No.6/2019 tagged with these two years. While expressing agreement with the finding recorded on the independent standing of Rule 3C after the amendment to Section 4(2)(b), the revision filed by the Department was dismissed. The same analogy applies to the finding recorded by the Tribunal in this behalf. Therefore, the said ground is not tenable, warranting interference. Petition dismissed.
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