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TMI Blog2018 (8) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... en necessarily, such component cannot be included in the turn over of the assessee. However, the assessee has not been able to show even in one instance, when such an amenity or service was provided from outside and included in the turnover - The contention taken is a mere speculation without any backing on facts - appeal dismissed. Penalty - Held that:- The orders issued in Ext.P6 and P6(a) re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ude the rent charged on furniture and utensils in the total turn over for determination of the luxury tax payable under the Kerala Tax on Luxuries Act, 1976 (for brevity 'the Act'). The State is in appeal against the setting aside of the penalty orders. The assessment is for the year 2014-15 and the penalty is for the years 2012-13 and 2013- 14; which the learned Single Judge failed to not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nactment. Immediately, we have to notice that the assessee despite the said contention does not have a case that the assessee had paid tax in accordance with the claim raised of being assessable only as a deemed sale of goods. 3. The learned counsel for the assessee on the basis of the provisions argued that there can be no inclusion of the rent received for utensils and furniture in the turn o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r for the purpose of deciding the levy. When, as submitted by the learned counsel, utensils and furniture are supplied by outsiders even on rent, then necessarily, such component cannot be included in the turn over of the assessee. However, the assessee has not been able to show us, even in one instance, when such an amenity or service was provided from outside and included in the turnover. The co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12-13 and 2013-14. The orders issued in Ext.P6 and P6(a) reveal that the assessee despite notice on inspection refused to furnish the books of accounts. The penalty imposed is also based on the materials recovered on inspection; assessing tax on the turn over found and proved by the recovered materials. In such circumstances, we find that there is no reason to interfere with the penalty orders. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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