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2019 (8) TMI 1873 - MADRAS HIGH COURTLevy of Luxury Tax - Refund claim - HELD THAT:- The Honourable Apex Court in the case of M/s.Godfrey Philips India Ltd., V. The State of U.P. [2005 (1) TMI 391 - SUPREME COURT], had held that the State Government imposing Luxury Tax on gold, silver, platinum jewellery and precious stones is ultra vires the Constitution of India. Following the decision in M/s. Godfrey Philips India Ltd., V. The State of U.P., this Court had set aside the assessment orders therein, and directing the respondents to pass orders on the refund claim made. The present impugned assessment orders are also set aside - petition allowed.
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