Supreme Court · 2005 INSC 44 · Decided 20 January 2005
Godfrey Phillips India LTD. and ANR. v. State of U.P. and ORS.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 44 · [2005] 1 S.C.R. 732
- Case number
- WRIT PETITION (CIVIL) No. 567/1994
- Decided
- 20 January 2005
- Bench
- R.C. LAHOTI, RUMA PAL, ARUN KUMAR, G.P. MATHUR, C.K. THAKKER (5-judge bench)
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution
Headnote
-4. Constitution of India : c Schedule VII list II Ently 62-Scope of-Levy of luxury tax on goods or articles under-Held, not contemplated- "'Luxuries "-Meaning of- Discussed-None of the impugned statutes seek to tax any activity but seek to tax goods described as luxury goods-Hence the Luxuries Act, 1995-A.P. Tax on Luxuries Act,1987- D West Bengal Tax on Luxuries Act,1994. Schedule VII List I Entries 83 & 84, List II Entries 54 & 62 and Arts.286 & 366(29-A)-Luxury goods/articles-Taxation of-Permissible modes-Held, \... method of taxing luxury goods has invariably
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