Luxury tax leviable on charges collected for provision of sophisticated medical beds to expecting mothers

Cradle Calicut Maternity Care Pvt. Ltd. Vs State of Kerala (Kerala High Court) Kerala High Court held that charges collected for provision of sophisticated medical beds for providing optimum nursing care to expecting mothers is liable to luxury tax under the Kerala Tax on Luxuries Act, 1976. Facts- The petitioner is holding registration under the provisions of the Kerala Tax on Luxuries Act, 1976. The petitioner has a total of 22 rooms of which four are Suite Rooms and the balance eighteen are Deluxe Rooms. The petitioner points out that, it is also providing some “sophisticated medical beds...