https://www.taxtmi.com/caselaws?id=159973 The charging provision under the Andhra Pradesh Tax on Luxuries Act was treated as imposing tax on the supply of luxuries, namely tobacco products, and not on sale, because the use of turnover of receipts as the measure did not alter the true character of the levy. The State Legislature was held competent to impose the luxury tax despite the Tobacco Board Act, 1975, since that enactment was regulatory and did not occupy the taxing field under List II. The levy was also held not to infringe Articles 301, 302 or 304, as it did not directly and immediately impede trade. The enhanced rate on chewing tobacco preparations was upheld under Article 14 as a rational fiscal and public health measure. en-us Thu, 12 Nov 1998 00:00:00 +0530 Fri, 06 Dec 2013 12:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159973 The charging provision under the Andhra Pradesh Tax on Luxuries Act was treated as imposing tax on the supply of luxuries, namely tobacco products, and not on sale, because the use of turnover of receipts as the measure did not alter the true character of the levy. The State Legislature was held competent to impose the luxury tax despite the Tobacco Board Act, 1975, since that enactment was regulatory and did not occupy the taxing field under List II. The levy was also held not to infringe Articles 301, 302 or 304, as it did not directly and immediately impede trade. The enhanced rate on chewing tobacco preparations was upheld under Article 14 as a rational fiscal and public health measure. Case-Laws VAT and Sales Tax Thu, 12 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159973