Supreme Court · 1989 INSC 165 · Decided 2 May 1989
Express Hotels Private Limited v. State of Gujarat & ANR.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 165 · [1989] 2 S.C.R. 893
- Case number
- CIVIL APPEAL No. 338/1981
- Decided
- 2 May 1989
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI, S. NATARAJAN, M.N. VENKATACHALIAH, S. RANGANATHAN (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 246, 301
Headnote
HOTELS PRIVATE LIMITED v. STATE OF GUJARAT & ANR. MAY 2, 1989 [R.S. PATHAK, CJ, SABYASACHI MUKHARJI, S. NATARAJAN, M.N. VENKATACHALIAH AND S. RANGANATHAN, JJ.) Gujarat Tax on Luxuries (Hotels & Lodging Houses) Act, 1977/ Tamil Nadu Tax on Luxuries in Hotels & Lodging Hn11ses Acr. and restaurants-State Legislations-Competency of-Tax on means of providing luxury-Permissibility of. Constitution of India, 1950: Articles 246, 301 and Schedule V ll. List II Entry 62: Tax on luxuries enjoyed in hotels, lodging houses and restaurants-Validity of-Whether impedes freedom of trade.
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