https://www.taxtmi.com/caselaws?id=40178 The Jammu and Kashmir Hotel (Amenities and Services) Tariff Taxation Act, 1980 was upheld as within the Jammu and Kashmir Legislature's competence. The charging scheme taxed amenities and services supplied in hotels, with tariff used only as the measure of levy; on that basis, the impost was characterised as a luxury tax under Entry 62 of List II rather than an income tax under Entry 82 of List I. Reading Article 370, the Constitution (Application to Jammu and Kashmir) Order, 1954, and Section 5 of the Jammu and Kashmir Constitution, the Court accepted that legislative power remained with the State except where Parliament was empowered, and the validity challenge failed. en-us Tue, 12 Jul 1994 00:00:00 +0530 Mon, 14 Jul 2014 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40178 The Jammu and Kashmir Hotel (Amenities and Services) Tariff Taxation Act, 1980 was upheld as within the Jammu and Kashmir Legislature's competence. The charging scheme taxed amenities and services supplied in hotels, with tariff used only as the measure of levy; on that basis, the impost was characterised as a luxury tax under Entry 62 of List II rather than an income tax under Entry 82 of List I. Reading Article 370, the Constitution (Application to Jammu and Kashmir) Order, 1954, and Section 5 of the Jammu and Kashmir Constitution, the Court accepted that legislative power remained with the State except where Parliament was empowered, and the validity challenge failed. Case-Laws Income Tax Tue, 12 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40178