https://www.taxtmi.com/caselaws?id=162166 The Karnataka High Court upheld the amendment levying luxury tax on charges for marriage halls under the Karnataka Tax on Luxuries Act, holding that the State's power under Entry 62 of List II extends broadly to services or activities involving luxury. It accepted that marriage-hall facilities could fall within the taxing field, and that the Legislature could classify such facilities for taxation where the classification had intelligible differentia and rational nexus with the Act's object. The Court also held that Section 3-C's charging mechanism was not invalidated by the definition clause, and rejected the arbitrariness challenge because a tax statute is not unconstitutional merely due to harsh incidence. en-us Mon, 26 May 2003 00:00:00 +0530 Thu, 20 Feb 2014 12:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162166 The Karnataka High Court upheld the amendment levying luxury tax on charges for marriage halls under the Karnataka Tax on Luxuries Act, holding that the State's power under Entry 62 of List II extends broadly to services or activities involving luxury. It accepted that marriage-hall facilities could fall within the taxing field, and that the Legislature could classify such facilities for taxation where the classification had intelligible differentia and rational nexus with the Act's object. The Court also held that Section 3-C's charging mechanism was not invalidated by the definition clause, and rejected the arbitrariness challenge because a tax statute is not unconstitutional merely due to harsh incidence. Case-Laws VAT and Sales Tax Mon, 26 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162166