Express Hotels (P) Ltd. vs State Of Gujarat & Anr.

Authority: Supreme Court Date: 1989-05-02 Section: 32 Acts: Constitution of India, Seventh Schedule, List II, Entry 62; Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977; Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act, 1981; Karnataka Tax on Luxuries (Hotels and Lodging Houses) Act, 1979; West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972 Citation: (1989) 178 ITR 151 (SC) Justices: R.S. Pathak, C.J.I & Sabyasachi Mukharji, S. Natarajan, M.N. Venkatach Appeal No: Civil Appeals Nos. 338 and 339 of 1981
Whether the concept of 'luxuries' under Entry 62 of List II of the Seventh Schedule to the Constitution of India includes services like lodging accommodation in hotels, or is confined only to tangible articles --- Held Yes; Whether State legislations imposing tax on luxury provided in hotels based on price criteria are constitutionally valid --- Held Yes; Whether the West Bengal Act's provision taxing the mere existence of luxury provision (without actual utilization) is valid --- Held Yes

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