Luxury, as an entirely relative term; a free indulgence in costly food, dress, furniture or anything expensive which gratifies the appetites or tastees; also a mode of life characterized by material abundance and gratification of expensive tastes, (Corpus Juris Secundum, Vol. IV, p. 887).
Luxury, could among other meanings be defined as (1) abundance, sumptuous enjoyment; (2) the habitual use of, or indulgence in, what is choice or costly; (3) refined and intense enjoyment; means of luxurious enjoyment; (4) in a particularized sense; something which conduces to enjoyment or comfort in addition to what are accounted the necessaries. Hence, in recent use, something which is desirable but not indispensable; and (5) as an attribute as luxury coach, cruise duty, edition, flat, liner, shop, tax, trade, Oxford English Dictionary, 2nd Edn., Vol. IX.
Means something which conduces enjoyment over and above the necessaries of life. It denotes something which is superfluous and not indispensable and to which we take with a view to enjoy, amuse or entertain ourselves, A.B. Abdul Kadir v. State of Kerala, (1976) 3 SCC 219: 1976 SCC (Tax) 270: (1976) 2 SCR 690.
Luxury. See SUMPTUARY LAWS.
The connotation of the word 'luxury' is something which conduces enjoyment over and above the necessaries of life. It denotes something which is superfluous and not indispensable and to which we take with a view to enjoy, amuse or entertain ourselves. An expenditure on something which is in excess of what is required for economic and personal well-being would be expenditure on luxury although the expenditure may be of a nature which is incurred by a large number of people, including those not economically well off. A.B. Abdul Kadir v. State of Kerala, AIR 1976 SC 182 (190): (1976) 3 SCC 219: (1976) 2 SCR 690. (Constitution of India, Sch VII, List II, Entry 62)
(ii) Luxury connotes extravagance or indulgence, as distinguished from the needs and necessities of life. The New Dictionary of Thoughts has these thoughtful things to say of luxury 'on the soft bed of luxury most kingdoms have expired' war destroys men, but luxury destroys mankind; at once corrupts the body and the mind', Express Hotels Private Ltd. v. State of Gujarat, AIR 1989 SC 1949 (1957): (1989) 3 SCC 677: (1989) 2 SCR 893.