https://www.taxtmi.com/caselaws?id=442007 Luxury tax under the Tamil Nadu Tax on Luxuries Act, 1981 was treated as not payable in light of the later exemption notification and the Supreme Court's view on the nature of the levy, so the assessment could not stand in its existing form. However, the authority was still required to examine whether the petitioner had passed on the tax burden and whether retention or refund was barred by unjust enrichment. Because no notice had been given on that issue, the High Court set aside the order and remitted the matter for fresh consideration after issuing notice on unjust enrichment. en-us Thu, 13 Jul 2023 00:00:00 +0530 Wed, 23 Aug 2023 09:06:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442007 Luxury tax under the Tamil Nadu Tax on Luxuries Act, 1981 was treated as not payable in light of the later exemption notification and the Supreme Court's view on the nature of the levy, so the assessment could not stand in its existing form. However, the authority was still required to examine whether the petitioner had passed on the tax burden and whether retention or refund was barred by unjust enrichment. Because no notice had been given on that issue, the High Court set aside the order and remitted the matter for fresh consideration after issuing notice on unjust enrichment. Case-Laws VAT and Sales Tax Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442007