QUALITY AIRPORT HOTELS & FLIGHT SERVICES (P) LTD. REP. BY ITS AUTHORISED SIGNATORY Vs. THE COMMERCIAL TAX OFFICER (WC & LT), OFFICE OF THE DEPUTY COMMISSIONER DEPT. OF COMMERCIAL TAXES,
Decided On September 24, 2013
Quality Airport Hotels AndAmp; Flight Services (P) Ltd. Rep. By Its Authorised Signatory Appellant
V/S
The Commercial Tax Officer (Wc AndAmp; Lt), Office Of The Deputy Commissioner Dept. Of Commercial Taxes, Respondents
JUDGEMENT
(1.) Section 4(2)(c) of the Kerala Tax on Luxuries Act, 1976 ('the Act' for short) as it earlier stood reads as follows.
(2.) Rule 3(C) of the Kerala Tax on Luxuries Rules, 1976 ('the Rules' for short) reads as under.