9911796707
TMI Blog2024 (2) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... nal, Thiruvananthapuram in TA(LT) Nos. 41/2019 and 8/2022 as also Ext. P11(a) order of the said Tribunal in Review Petition No. 1 of 2023 that was preferred by the petitioner against Ext. P10 order of the Tribunal. The impugned orders of the Tribunal were passed in the context of the Kerala Tax on Luxuries Act for the assessment year 2014-2015. 2. The petitioner assessee was assessed to tax under the Kerala Tax on Luxuries Act for the assessment year 2014-2015 on the room rent and ayurveda treatment charges as also the miscellaneous income, transportation charges and yoga and meditation charges for the said year. The case of the petitioner before the authorities below was that it had been subjected to tax at a higher rate on the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the inclusion of yoga and meditation charges, it was found that there was no challenge to the inclusion of the said charges in the taxable turnover, and hence, the said inclusion had to be sustained. As regards the addition of the miscellaneous income of Rs. 3,18,691/- it was found that the assessee's case was that the said income was generated from the sale of agricultural and waste products and if that was in fact the case, the said income would merit exclusion from the taxable turnover for the purposes of luxury tax. The matter was, therefore, remanded to the assessing authority for the limited purposes of reconsidering the matter of addition of miscellaneous income of Rs. 3,18,691/- after verifying the accounts of the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... true that the appellant challenged assessment in respect of the entire ayurveda income throughout the proceedings, a claim which we have already found against. Given the case of the appellant that 60% of the expenses under the salary head would constitute salaries and allowances of other staff of the institution and establishment cost, such expenses cannot be given exemption from ayurveda income since those expenses are not specifically excluded under the charging provision S.4(2)(e). At the stage of hearing of these appeals, a fresh plea was also raised by the appellant that the assessing authority did not consider the cost of preparation of medicines from herbs and country drugs purchased while granting exemption. Such a contention canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and meditation charges' in the revised assessment and hence it survives. As regards addition of miscellaneous income Rs. 3,18,691/-in both assessment orders, we find some force in the case of the appellant that the said income being generated from sale of agricultural and waste products, is outside the purview of luxury tax. Hence we direct the assessing authority to reconsider the matter in the light of the accounts to be produced by the appellant to prove the claim on notice of demand for production of the same. If the case of the appellant stands proved on verification of the accounts, assessment to that effect shall be deleted." As already noticed above, during the pendency of this OP(TAX), the assessing authority passed the conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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