https://www.taxtmi.com/caselaws?id=160976 State legislative power under Article 246(3) read with Entry 62 of List II extends to taxes on luxuries generally and is not limited to luxuries supplied by hotels or clubs. Luxury denotes enjoyment beyond the necessaries of life; accordingly, taxing accommodation and related facilities in corporate hospitals may fall within that entry despite their possible medical necessity. Constitutional invalidity cannot rest solely on alleged harshness, arbitrariness, unreasonableness, or potential misuse. The challenger must establish a specific constitutional infirmity, subject to the presumption that legislation is constitutional. The amendments levying luxury tax on corporate hospitals were therefore treated as within legislative competence, 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 State legislative power under Article 246(3) read with Entry 62 of List II extends to taxes on luxuries generally and is not limited to luxuries supplied by hotels or clubs. Luxury denotes enjoyment beyond the necessaries of life; accordingly, taxing accommodation and related facilities in corporate hospitals may fall within that entry despite their possible medical necessity. Constitutional invalidity cannot rest solely on alleged harshness, arbitrariness, unreasonableness, or potential misuse. The challenger must establish a specific constitutional infirmity, subject to the presumption that legislation is constitutional. The amendments levying luxury tax on corporate hospitals were therefore treated as within legislative competence, 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