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TMI Blog2015 (5) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 3C for determination of luxury tax in the year 2005, it does not divest the petitioner from any liability to pay luxury tax in the light of non obstante clause under Section 4(2) of the Act. Though, Rule 3C would not apply, its yardstick can be applied to arrive at as a best judgment - no infirmity with the calculation of the luxury tax. Whether the petitioner is entitled for credit of the payment already made for the 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. 217 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainable. It is apposite to quote Rule 3C of the Rules for easy reference, which is as follows: 3C. Procedure for computation of rent or other charges realized for hall, auditorium, Kalyanamandapam and place of the 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 of sub-section (2B) of section 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... including service charges of banquet hall. The petitioner has failed to provide any other evidence to delineate the components of charges levied on the food bill. In that view of the matter, there is nothing wrong on the part of the Authority to apply the components under Rule 3C of the Rules to arrive at a calculation for the purpose of luxury tax. Though, Rule 3C would not apply, its yardstick can be applied to arrive at as a best judgment. Therefore, I do not find any infirmity with the calculation of the luxury tax. 6. The learned Senior Counsel for the petitioner submits that the petitioner has already paid 12.5% VAT on full value of the banquet sales, the same has to be given credit by bifurcating rent and food sale. I do find mer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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