https://www.taxtmi.com/caselaws?id=105462 The word "luxuries" in entry 62, List II is to be read in the sense of activities of indulgence, enjoyment or pleasure - not as encompassing goods per se - by applying noscitur a sociis to limit its scope alongside entertainments, amusements, gambling and betting. Consequently, state enactments imposing a luxury tax by treating goods (including tobacco) as "luxury goods" exceed legislative competence and are constitutionally impermissible; taxation of the supply of goods remains subject to constitutional curbs and central statutes. Where appellants collected luxury tax after interim court orders, those amounts must be paid to the respective State Governments to prevent unjust enrichment. en-us Thu, 20 Jan 2005 00:00:00 +0530 Mon, 09 Feb 2026 10:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105462 The word "luxuries" in entry 62, List II is to be read in the sense of activities of indulgence, enjoyment or pleasure - not as encompassing goods per se - by applying noscitur a sociis to limit its scope alongside entertainments, amusements, gambling and betting. Consequently, state enactments imposing a luxury tax by treating goods (including tobacco) as "luxury goods" exceed legislative competence and are constitutionally impermissible; taxation of the supply of goods remains subject to constitutional curbs and central statutes. Where appellants collected luxury tax after interim court orders, those amounts must be paid to the respective State Governments to prevent unjust enrichment. Case-Laws VAT / Sales Tax Thu, 20 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105462