https://www.taxtmi.com/caselaws?id=160976 The State Legislature's power under Article 246(3) read with Entry 62 of List II extends to taxes on luxuries generally, and is not confined to luxuries in hotels or clubs alone; on that basis, the levy on accommodation and allied facilities in corporate hospitals was within legislative competence. The challenge to validity also failed because a statute cannot be struck down merely for possible misuse or perceived harshness; the challenger must establish a specific constitutional infirmity, and the presumption of constitutionality applied. The amendments were therefore upheld, and the Article 14 challenge failed. en-us Thu, 01 Nov 2001 00:00:00 +0530 Fri, 27 Dec 2013 17:19:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160976 The State Legislature's power under Article 246(3) read with Entry 62 of List II extends to taxes on luxuries generally, and is not confined to luxuries in hotels or clubs alone; on that basis, the levy on accommodation and allied facilities in corporate hospitals was within legislative competence. The challenge to validity also failed because a statute cannot be struck down merely for possible misuse or perceived harshness; the challenger must establish a specific constitutional infirmity, and the presumption of constitutionality applied. The amendments were therefore upheld, and the Article 14 challenge failed. Case-Laws VAT and Sales Tax Thu, 01 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160976