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1997 (7) TMI 633 - KERALA HIGH COURT
Extract:
....... Tax on Luxuries Act, 1976 and Schedule thereto as amended by the Kerala Finance Bill, 1994 are declared unconstitutional, invalid and inoperative. Accordingly,the said provisions are set aside. The writ petition are allowed as above. No order as to costs. Order on C.M.P. No. 10274 of 1994 in O.P. No. 5716 of 1994 dismissed. Writ petitions allowed.