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Constitutional validity - amendment in Luxury tax - The classification of such accommodation and amenities as 'luxury', if it costs Rupees one thousand or more per day, is, therefore, made by the legislature for constitutionally sound principles and cannot, therefore, be obtruded by this Court in exercise of its powers under Article 226 of the Constitution of India - HC

VAT and Sales Tax - Constitutional validity - amendment in Luxury tax - The classification of such accommodation and amenities as luxury , if it costs Rupees one thousand or more per day, is, therefor .....

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