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Exigibility to tax under the Delhi Tax on Luxuries Act, 1996 - ...


Delhi High Court Rules Against Petitioner on Luxury Tax for Club and Association Services Under 1996 Act.

November 20, 2023

Case Laws     VAT and Sales Tax     HC

Exigibility to tax under the Delhi Tax on Luxuries Act, 1996 - Club and Association service - doctrine of mutuality - provision of residential accommodation in a club - Validity of the provisions of the Act not challenged - In the absence of such a challenge having been mounted and bearing in mind the statutory position which prevailed, we find ourselves unable to hold in favour of the petitioner on this score. - HC

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