East India Hotels Ltd. & Anr. Etc. Etc. vs State Of Jammu & Kashmir & Anr. Etc. Etc.

Authority: Supreme Court Date: 1994-07-12 Acts: Constitution of India, Jammu & Kashmir Hotel (Amenities and Services) Tariff Taxation Act, 1980 Citation: (1995) 124 CTR (SC) 38 : (1995) 211 ITR 435 (SC) Justices: Kuldip Singh & K. Ramaswamy, JJ. Appeal No: Civil Appeal Nos. 3069 & 3070(NCT) of 1981
Whether the Jammu & Kashmir State legislature has legislative competence to enact the Jammu & Kashmir Hotel (Amenities and Services) Tariff Taxation Act, 1980, which levies tax on hotel amenities and services --- Held No, the appeals are dismissed as the tax is on luxuries under Entry 62 List II, not on income under Entry 82 List I.

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