Court : Jammu and Kashmir
Reported in : [1982]49STC1(NULL)
..... his contention is that section 3 read with section 2(c) and 2(v) of the act clearly contemplates that the levy is payable on the gross receipts of a hotel-keeper from boarding, lodging and other services and amenities provided to visitors at a hotel and consequently the levy, though purporting to be on amenities and services, is in truth and substarite a levy on income which could be imposed only by the union parliament, acting under entry 82 in list i of the seventh schedule of the constitution : 'taxes on income other than agricultural income. ..... that an activity taxable under one statute cannot, by artificial device, be described as a different activity and made the subject of tax under another statute and consequently there is merit in the objection that the activity of providing amenities and services in a hotel which is the subject of tax under the jammu and kashmir hotel (amenities and services) tariff taxation act, 1980, could not, by artificial device, be described as sale and subjected to tax under the jammu and kashmir general sales ..... section 2(c) of the act defines the expression 'amenity and service' as including lodging, boarding, massaging, bathing, hair-dressing, and beauty parlour facilities, whether charged or chargeable jointly or separately. ..... nor can the tax be said to be a tax on the income on the other ground that it is chargeable on the basis of tariff. .....
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