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1 - 7 of 7 (0.21 seconds)Karnataka Tax on Luxuries Act, 1979
The Maharashtra Tax on Luxuries Act, 1987
The Punjab Tax on Luxuries Act, 2009
Section 65 in Service Tax 1994 [Entire Act]
Bangalore Club K M Cariappa Road vs The Asst Commissioner Of Commercial ... on 1 December, 2008
10.Nevertheless, the issue as to whether a club could be
subjected to luxuries Act is said to be subject matter of a batch of
cases pending before the Hon'ble Supreme Court. The law as it
prevails as on date, is that clubs cannot be subjected to luxury tax.
Another distinction between the Bangalore Club case and the case in
hand is that while the Karnataka Tax on Luxuries Act has brought in
the term "club" under the definition of a hotel by way of an
amendment, the Tamil Nadu Tax on Luxuries Act, 1981, has
excluded the term "club" from the purview of the Act.
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http://www.judis.nic.in
W.P.Nos.4297 and 4298 of 2013
Section 2 in The Maharashtra Tax on Luxuries Act, 1987 [Entire Act]
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