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1998 (11) TMI 633 - HC - VAT and Sales TaxExtract: .......ury Tax Act as amended 6y Act No. 28 of 1996 and Act No. 9 of 1997 as the A.P. State Legislature is competent to enact Luxury Tax Act Nos. 28 of 1996 and 9 of I 997 under entry 62 of List II of Seventh Schedule to the Constitution of India. The writ petitions are, therefore, have no merits and they are dismissed. No costs. Writ petitions dismissed.
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