High Court Upholds Constitutional Validity of Luxury Tax Amendment, Classifying Accommodations Over Rs. 1000 as 'Luxury' Under Article 226.

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....Constitutional validity - amendment in Luxury tax - The classification of such accommodation and amenities as 'luxury', if it costs Rupees one thousand or more per day, is, therefore, made by the legislature for constitutionally sound principles and cannot, therefore, be obtruded by this Court in exercise of its powers under Article 226 of the Constitution of India - HC....