Clarification on applicability of the Expenditure-tax Act, 1987

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..... Circular No. 650 Dated 31/5/1993 To All Chief Commissioners of Income-tax/ All Directors-General of Income-tax. Sir, The Board, vide Circular No. 645 (F. No. 328/109/92-WT), dated M .....

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..... s" would require to be construed ejusdem generis. Therefore, the phrase "such other taxes" would only mean any tax (by whatever name called) which is in the nature of luxury tax. (Sd.) M. N. Dikshit .....

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