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Casino Hotel, A Unit of M/s Hotel & Allied Traders Private Limited, Versus Commercial Tax Officer (WC & LT) ,

2015 (5) TMI 1067 - KERALA HIGH COURT

Assessment under the Luxury Tax Act - banquet sales bills - Rule 3C brought into rules as per SRO 566/2006 dated 28/07/2006 which prescribes procedure for computation of rent or other charges realized for hall, auditorium, Kalyanamandapam etc. where such rent or other charges are not separately ascertainable - whether Rule 3C of the Rules which was introduced only subsequent to the year of assessment, i.e. 2005-06, Rule 3C procedure can be relied on for determination of luxury tax? - Held that: .....

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he entire amount towards sales tax? - since the petitioner has already paid VAT on full value on banquet sales, excess VAT paid has to be set off against luxury tax payable. Fresh assessment shall be made after giving credit to the excess VAT paid. - Petition disposed off - decided in favor of petitioner. - WP(C).No. 21791 of 2009 (T) - Dated:- 29-5-2015 - A. MUHAMED MUSTAQUE, J. PETITIONER: BY ADVS. SRI. JOSEPH KODIANTHARA SRI. TERRY V. JAMES RESPONDENT: BY SPL. GOVERNMENT PLEADER DR. SEBAS .....

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itled for credit of the payment already made for the entire amount towards sales tax. 2. The Kerala Tax on Luxuries Act, 1976 (for short, the Act ) is an enactment to levy and collection of tax on luxuries. The petitioner is a Hotel. The present issue pertains to assessment of luxury tax on banquet sales bills. The petitioner has two halls, which are given on rent, on parties and bills are charged based on food sales. The petitioner's case is that food is exempted from luxury tax and therefo .....

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like nature where such rent or other charges are not separately ascertainable, - Where the bills issued or the accounts maintained by the proprietor do not show the rent or other charges realized for the hall, auditorium, Kalayanamandapam or place of the like nature separately and the rent and other charges are merged with the charges realised for food, drink, and telephone, twenty five percent of the total charges realised shall be treated as the rent and other charges to which the provisions o .....

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ovided, but exclusive of charges for food, drink etc. However, Sub section 2B of Section 4 of the Act was omitted by Act 22 of 2006 with effect from 01/07/2006. 4. The petitioner's case is that since Rule 3C of the Rules was introduced only subsequent to the year of assessment, i.e. 2005-06, Rule 3C procedure ought not have been relied on for determination of luxury tax. I am also of the view that Rule 3C could not have been relied by the Authority for the purpose of fixing different propone .....

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