https://www.taxtmi.com/caselaws?id=150503 Glassware used in school, college and hospital laboratories did not fall within the statutory concept of "luxury goods" because luxury is a relative term and the goods were used for necessary teaching and patient-care functions, not indulgence or comfort. The Punjab and Haryana High Court held that goods cannot attract the higher tax rate merely because they are glassware if their essential character and use do not make them luxury items. On that basis, reassessment notices issued on the assumption that the goods were luxury goods lacked legal foundation and were quashed. en-us Tue, 14 Nov 1972 00:00:00 +0530 Fri, 17 May 2013 17:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150503 Glassware used in school, college and hospital laboratories did not fall within the statutory concept of "luxury goods" because luxury is a relative term and the goods were used for necessary teaching and patient-care functions, not indulgence or comfort. The Punjab and Haryana High Court held that goods cannot attract the higher tax rate merely because they are glassware if their essential character and use do not make them luxury items. On that basis, reassessment notices issued on the assumption that the goods were luxury goods lacked legal foundation and were quashed. Case-Laws VAT and Sales Tax Tue, 14 Nov 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150503