Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 9(1)] [Section 9] [Entire Act] State of Uttar Pradesh - Subsection Section 9(1)(e) in The U.P. Tax on Luxuries Act, 1995 (e)realises any amount as luxury tax where no luxury tax is legally payable or in excess of the amount of tax legally payable under this Act; or