right to tax luxuries under this
Entry. We are concerned with the Uttar Pradesh Tax on
Luxuries Act, 1955 , the Andhra Pradesh Tax on Luxuries ... under Section 5 :
"Levy of luxury tax. - The luxury tax
payable by a stockist under this Act shall
be levied on that part
Tax Act, 1957 (Karnataka Act 22 of 1957), the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), the Mysore Betting Tax Act ... Tax Act, 1958 (Karnataka Act 30 of 1958), the Mysore Betting Tax Act, 1932 (Mysore Act IX of 1932), the Karnataka Sales Tax Act
Incidence of Luxury Tax.
- Every stockist shall be liable to pay a luxury tax on his turnover of stock of luxuries at such rate ... class or classes of luxuries. 5. Levy of Luxury Tax.
- The luxury fax payable by a stockist under this Act shall be levied on that
Tax Act, 1957 (Karnataka Act 22 of 1957), the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), the Mysore Betting Tax Act ... Tax Act, 1958 (Karnataka Act 30 of 1958), the Mysore Betting Tax Act, 1932 (Mysore Act IX of 1932), the Karnataka Sales Tax Act
Section 4 in The Orissa Luxury Tax Act, 1995
4. Incidence of Luxury Tax.
- Every stockist shall be liable to pay a luxury tax
wrongly assessed Luxury Tax and penalty on the petitioner. The petitioner is not liable to pay Luxury Tax and penalty. The Luxury Tax was brought ... Luxury Tax Act. When the State repealed M.P.G.S.T. Act and re-enacted M.P. Commercial Tax Act, the provisions of newly
Taxes on luxuries, including taxes on entertainments, amusement, betting and gambling,"
The term "luxury" is not defined in the Building Tax Act ... called a luxury. It is also to be noticed that accommodation in a hotel attracts luxury tax under the Luxury Tax Act itself. All that
luxuries despatched to places outside West Bengal is not subjected to luxury tax. It shows that luxury tax is on the stocking of luxuries ... tax either unreasonable or against the public interest.
10. While imposing luxury tax on items specified in the Schedule to the Luxury Tax Act , bidis
right to tax luxuries under this
Entry. We are concerned with the Uttar Pradesh Tax on
Luxuries Act, 1955 , the Andhra Pradesh Tax on Luxuries ... under Section 5 :
"Levy of luxury tax. - The luxury tax
payable by a stockist under this Act shall
be levied on that part
Tax Act, 1959 ("the BST Act", for short), Central Sales Tax Act, 1956 ("the CST Act ", for short), Central Excise Act ... Luxury Tax Act ) :
By the Maharashtra Tax Laws (Levy and Amendment) Act, 2001, being Maharashtra Act No. 22 of 2001, certain amendment of Luxury Tax
