No luxury tax on sale of luxury items subject to DVAT: Delhi HC

The High Court of Delhi held that rule 3(2)(b)(ii) of the Delhi Tax on Luxury Rules, 1996 Mandating Banquet Hall Owners to include entire value of turnover to determine Luxury Tax regardless of whether substantial part or whole of it is subjected to VAT levy is ultra vires.

Community Welfare Banquet Association v. Govt. of NCT of Delhi* [2017] 77 taxmann.com 45 (Delhi)