https://www.taxtmi.com/caselaws?id=159997 Luxury tax on air-conditioned floor space in hotels and restaurants was upheld as a valid fiscal classification under Article 14. The taxable event was the provision of air-conditioning, measured by the air-conditioned floor area, not ownership, income, or actual customer use. The Court recognised wide legislative discretion in fiscal matters to select the object, measure, and rate of taxation, so long as the class distinction is rational and not hostile. A uniform levy on all similarly situated air-conditioned establishments was not discriminatory merely because localities, star status, clientele, amenities, or profitability differed within the class. The challenge therefore failed and the levy was held valid. en-us Fri, 15 Feb 1991 00:00:00 +0530 Sat, 19 Jul 2014 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159997 Luxury tax on air-conditioned floor space in hotels and restaurants was upheld as a valid fiscal classification under Article 14. The taxable event was the provision of air-conditioning, measured by the air-conditioned floor area, not ownership, income, or actual customer use. The Court recognised wide legislative discretion in fiscal matters to select the object, measure, and rate of taxation, so long as the class distinction is rational and not hostile. A uniform levy on all similarly situated air-conditioned establishments was not discriminatory merely because localities, star status, clientele, amenities, or profitability differed within the class. The challenge therefore failed and the levy was held valid. Case-Laws VAT and Sales Tax Fri, 15 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159997