Luxury Tax - Definition - Law Dictionary Home Dictionary Definition luxury-tax

Definition :

Luxury tax, is an indirect tax and is ultimately collected from and its burden directly falls on the consumers who enjoy the luxury, Express Hotels (P) Ltd. v. State of Gujarat, (1989) 3 SCC 677.

Luxury tax, is said to be generic term for excise imposed on purchase of items which are not necessaries e.g. tax on liquor or cigarettes, Black's Law Dictionary, 6th Edn.