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1994 (11) TMI 82 - ANDHRA PRADESH HIGH COURTExtract: ....... the object of a tax on luxury is to impose a tax on the enjoyment of certain types of benefits, facilities and advantages on which the Legislature wishes to impose a curb. The idea is to encourage society to cater better to the needs of those who cannot afford them. For these reasons, all the writ petitions fail and accordingly they are dismissed.
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