https://www.taxtmi.com/caselaws?id=161434 The impugned Ordinance, under the guise of luxury tax, was found to be void and ultra vires due to violations of Articles 14 and 301 of the Constitution. The Court held that the tax imposed was not a tax on sale or purchase of tobacco but a luxury tax on the supply of tobacco. Additionally, the Ordinance was deemed discriminatory and arbitrary in its classification and treatment of different types of tobacco. As a result, the writ petitions were allowed with costs. en-us Wed, 02 Nov 1994 00:00:00 +0530 Tue, 28 Jan 2014 16:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161434 The impugned Ordinance, under the guise of luxury tax, was found to be void and ultra vires due to violations of Articles 14 and 301 of the Constitution. The Court held that the tax imposed was not a tax on sale or purchase of tobacco but a luxury tax on the supply of tobacco. Additionally, the Ordinance was deemed discriminatory and arbitrary in its classification and treatment of different types of tobacco. As a result, the writ petitions were allowed with costs. Case-Laws VAT and Sales Tax Wed, 02 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161434