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VAT - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

State has no constitutional power to Levy Cess on every wedding ...


High Court Rules State Cannot Impose Additional Cess on Weddings in Luxury Hotels and Large Auditoriums.

September 26, 2015

Case Laws     VAT and Sales Tax     HC

State has no constitutional power to Levy Cess on every wedding and connected celebrations conducted in hotels, having classification of "Three Star" and above and in auditoriums which have a seating capacity, including that of dining halls, above 500 - in this case luxury tax was already in force - HC

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