https://www.taxtmi.com/caselaws?id=337501 A broad construction applies to Entry 62 of List II when examining a State tax on luxuries, together with the presumption of constitutionality. On that basis, hospital accommodation and ancillary amenities that provide comfort or pleasure beyond essential medical services may fall within the concept of luxury, while food, medicine and professional services remain excluded. The Kerala amendment taxing hospital luxury above the prescribed threshold was therefore held within State legislative competence under Entry 62 read with Article 246, and the constitutional challenge failed. en-us Fri, 09 Dec 2016 00:00:00 +0530 Tue, 20 Mar 2018 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337501 A broad construction applies to Entry 62 of List II when examining a State tax on luxuries, together with the presumption of constitutionality. On that basis, hospital accommodation and ancillary amenities that provide comfort or pleasure beyond essential medical services may fall within the concept of luxury, while food, medicine and professional services remain excluded. The Kerala amendment taxing hospital luxury above the prescribed threshold was therefore held within State legislative competence under Entry 62 read with Article 246, and the constitutional challenge failed. Case-Laws VAT and Sales Tax Fri, 09 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337501