Luxury Tax - Law Dictionary Search Results
Luxury tax
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....
luxury tax
luxury tax : an excise levied on the purchase of items that are not essential for support or maintenance ...
Luxury
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...
Entertainment
Entertainment, In Stroud's Judicial Dictionary (4th Edn., Vol. 2, p. 916) the word 'entertainment' has been defined thus:Entertainment ..... for a public or special occasion ...... is an entertainment in the sense of a gathering of persons for entertainment.Entertainment (Small Lotteries and Gaming Act, 1956) c. 45, s. 4(1) included a tombola drive alone without accompanying festivities.The monologue or patter of a comedian, even if delivered at an entertainment provided by an institution whose activities are parly educational, was held to be a variety 'entertainment' within the meaning of the section.Similarly in Words and Phrases, Judicially Defined (Vol. 2, pp. 206- 207) the word entertainment has been defined thus:Entertainment is something connected with the enjoyment of refreshment-rooms, tables, and the like. It is something beyond refreshment; it is the accommodation provided, whether that includes a musical or other amusement or not.Similarly in Words and Phrases (Permanent Ed...
Including
Including, in Entry 62 of List II, it is submitted that tax on luxury has been recognised for a long time as separate and distinct kind of tax and the principle of noscitur a sociis would not apply, Express Hotels (P) Ltd. v. State of Gujarat, (1989) 3 SCC 677.Including, the expression 'including' has been interpreted by courts to extend and widen the scope of power, Delhi Judicial Service Association v. AIR 1991 SC 2176 (2199): (1991) 4 SCC 406...
Remedial statutes
Remedial statutes, those which are made to supply such defects, and abridge such superfluities in the Common Law, as arise either from the general imperfection of all human laws, from change of time and circumstances, from the mistakes and unadvised determinations of unlearned judges, or from any other cause. This being effected either by enlarging the Common Law where it is too narrow and circumscribed, or by restraining it where it is too lax and luxuriant, has occasioned a division of remedial Acts of Parliament into enlarging and restraining statutes, 1 Bl. Com. 86....
- ‹ Prev
- Next ›