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M/S.Ags Entertainment Private Limited vs Union Of India on 26 June, 2013 cites

Federation Of Hotel & Restaurant ... vs Union Of India & Ors on 2 May, 1989

95. Reliance was also placed upon yet another decision of Supreme Court in (1989) 3 SCC 634 (Federation of Hotel & Restaurant v. Union of India and others). In the said case, challenge was to the levy of tax under the Expenditure Tax Act, 1987 enacted by Parliament. The Act envisaged a tax at 10 percent ad valorem on chargeable expenditure incurred in the class of hotels, wherein room charges for any unit of residential accommodation are over Rs.400/- per day per individual. The chargeable expenditure included expenditure incurred on payments made in such class of hotels in connection with the provision of accommodation, residential or otherwise, food or drink etc. The challenge was on the ground that Entry 62 in List II conferred exclusive power on the State Legislature to levy tax on luxuries and Entry 54 in List II empowered the State to levy tax on the sale of goods. The contention was that since the expenditure tax and tax on the sale of goods were covered by the Entries in the State List, there was nothing left for Parliament to tax. In the context of the said controversy, the Hon'ble Supreme Court held as under:-
Supreme Court of India Cites 47 - Cited by 265 - S Mukharji - Full Document
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