https://www.taxtmi.com/caselaws?id=161304 The Supreme Court upheld the validity of the Luxury Tax on Tobacco (Validation) Act, 1964, ruling that it fell within the legislative competence of the State Legislature. The Court found that the levy was a luxury tax, not an excise duty, and that it did not violate Article 301 of the Constitution. Additionally, the Court held that the provisions of the Act were protected under Article 304(b) as a reasonable restriction in the public interest. The retrospective application of the Act and the recovery of refunded amounts were deemed valid, and the appeals were dismissed with each party bearing their own costs. en-us Wed, 12 Nov 1975 00:00:00 +0530 Sat, 09 May 2020 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161304 The Supreme Court upheld the validity of the Luxury Tax on Tobacco (Validation) Act, 1964, ruling that it fell within the legislative competence of the State Legislature. The Court found that the levy was a luxury tax, not an excise duty, and that it did not violate Article 301 of the Constitution. Additionally, the Court held that the provisions of the Act were protected under Article 304(b) as a reasonable restriction in the public interest. The retrospective application of the Act and the recovery of refunded amounts were deemed valid, and the appeals were dismissed with each party bearing their own costs. Case-Laws Indian Laws Wed, 12 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161304