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Taxation And Land Revenue Laws Act, 1975/
Maharashtra Tax On Luxuries (Hotels And Lodging Houses) Act
1987/ Kerala ... Rajasthan, [1962] 1 SCR
517 and Encyclopaedia Britannica on Luxury Tax, Vol. 14 p.
459, referred to.
922
3.1 Though
Supreme Court of India
They have
challenged the imposition and levy of a luxury tax on tobacco
and tobacco products by treating them ... which
they claim are referable to the right to tax luxuries under this
Entry. We are concerned with the Uttar
Supreme Court of India
offends Article 19(1)(g), and that the luxury tax
imposed on the charges for lodging has the direct ... from every person a tax (to be
known as "luxury tax") in respect of any
luxury provided
Supreme Court of India
Luxuries (Hotels and
Restaurants) Tax Act, 1972-Section 4-Luxury Tax-
Imposition of flat or fixed rate on basis ... second respondent, Collector of
Calcutta, sought to levy luxury tax on the company under the
provisions of the West Bengal
Supreme Court of India
SC1949 (7,8A)
R 1990 SC1637 (33)
ACT:
Kerala Luxury Tax on Tobacco (Validation) Act, 1964 (9
of 1964) State ... During the
pendency of the writ petitions the Kerala Luxury Tax on
Tobacco (Validation
Supreme Court of India
Rules.
The amended provisions made cigarettes liable to luxury tax at the rate
of 5 per cent on the value ... sale of
cigarettes. They challenged the levy of luxury tax on cigarettes at 5
per cent on manufacturers and importers
Kerala High Court
Constitution;
(ii) Shop rent is a tax on luxuries; and
(iii) It is not open to the petitioners to question ... Education
Cess on Toddy Shop Rent and Tree Tax in Bellary District for the period
Karnataka High Court
petitioner is challenging tlie levy of luxury tax on
cigarettes and tobacco products at a rate of 5% on manufacturers ... said agreement, the impugned Act was passed levying
luxury tax on tobacco. Though the Act imposes a tax on luxuries
Andhra High Court
High Court. We may, however, point out that a luxury tax is
a known concept in the field of taxation ... Black's Law Dictionary,
5th edition, "luxury tax" is described as follows:
Generic term for excise imposed on purchase
Bombay High Court
engaged in hotel business. The assessee excluded expenditure tax,
luxury tax and sales tax in the business receipts ... assessing officer with regard to the inclusion of sales
tax, luxury tax and expenditure tax in the total income following
Madras High Court
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