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VAT - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Constitutional validity - amendment in Luxury tax - The ...

Case Laws     VAT and Sales Tax

January 11, 2017

Constitutional validity - amendment in Luxury tax - The classification of such accommodation and amenities as 'luxury', if it costs Rupees one thousand or more per day, is, therefore, made by the legislature for constitutionally sound principles and cannot, therefore, be obtruded by this Court in exercise of its powers under Article 226 of the Constitution of India - HC

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