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TMI Blog1972 (11) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... ers, etc., for schools, colleges and hospitals. In the year 1967-68, it was assessed to a sales tax of Rs. 15,375.67 at the rate of six per cent. on the goods sold by the petitioner, namely, laboratory chemicals, beakers, test tubes, flasks, gas jars, graduated cylinders, condensers, etc. (annexure A), in the year 1968-69 to Rs. 20,601.71 (annexure A-1) and in the year 1969-70 to Rs. 25,508.49 (annexure A-2). The Assessing Authority, respondent No. 1, issued three notices on 5th June, 1972, relating to the aforesaid three years (copies annexures B, B-1 and B-2) stating that the sales for the respective years have been underassessed the levy of appropriate tax. It is further stated that the petitioner should show cause as to why the reassess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e include them in Schedule A of the Act, which relates to such goods. The jurisdiction of the respondent to issue the notices has also been challenged. If the facts of the case justify interference, the jurisdiction of this court is not taken away merely because the authority concerned has not decided the matter. Infirmity of the notice in the present case has been challenged on the ground of jurisdiction of the respondent which depends on the interpretation of section 5 of the Act. Such a question can be gone into by this court. I, therefore, reject the objection of the learned counsel for the respondent. The contention of the learned counsel for the petitioner is that the items mentioned above are not luxury goods. Proviso to sub-sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition, at page 1180, are: "Habitual use of what is choice or costly, whether food, dress, furniture, or appliances. Sumptuous and exquisite food or surroundings. Something which conduces to enjoyment over and above the necessaries of life. Hence, now, something which is desirable but not indispensable." In Webster's New International Dictionary, Second Edition, the word "luxury" has been defined at page 1470, which is as follows: "A free indulgence in costly food, dress, furniture, or anything expensive which gratifies the appetites or tastes; also, a mode of life characterized by material abundance. Anything which pleases the senses, and is also costly, or difficult to obtain; an expensive rarity; as, silks, jewels, and rare fruits a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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