https://www.taxtmi.com/caselaws?id=27750 Tax on ownership or possession of television sets was treated as a levy on luxury within the State's taxing power under Entry 62 of List II, because taxation requires a specific power and Entry 31 of List I is only a general communications entry and does not confer taxing authority. The levy was upheld as not infringing Article 19(1)(a) since it caused only indirect or remote on receipt of information, not a direct restraint on speech and expression. It also did not offend Article 301 because the tax was on the television set itself and did not impose a direct and immediate restriction on trade, commerce or intercourse. en-us Mon, 02 Apr 1984 00:00:00 +0530 Mon, 15 Feb 2010 17:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27750 Tax on ownership or possession of television sets was treated as a levy on luxury within the State's taxing power under Entry 62 of List II, because taxation requires a specific power and Entry 31 of List I is only a general communications entry and does not confer taxing authority. The levy was upheld as not infringing Article 19(1)(a) since it caused only indirect or remote on receipt of information, not a direct restraint on speech and expression. It also did not offend Article 301 because the tax was on the television set itself and did not impose a direct and immediate restriction on trade, commerce or intercourse. Case-Laws Income Tax Mon, 02 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27750