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Bethsaida Hermitage & Tourism (P) Ltd Versus State Tax Officer: The Kerala High Court in case no OP (TAX) No. 14 Of 2023 has held that yoga and meditation charges are subjected to tax under the state tax list by upholding the tribunal’s decision in which the tribunal differentiated between the incomes and allowing certain deductions for the cost of medicines and professional charges related to ayurvedic treatments while including yoga and meditation charges and miscellaneous income in the taxable turnover. The Tribunal’s decision was primarily based on the definitions and exclusions specified under Section 4(2)(e) of the Kerala Tax on Luxuries Act.