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Luxury tax

Matched in: Term Luxury tax

luxury tax

Matched in: Term luxury tax

Luxury

Matched in: Term Luxury

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Entertainment

Municipal Council Act, 1994 (44 of 1994), s. 2(13)] Entertainment, is wide enough to comprehend in it, the luxury or comfort with which a person entertains himself, State of Karnataka v. Drive-in Enterprises, (2001) 4 SCC 60. … but not entertainment. Unless the definition of 'entertainment' includes hospitality, the ordinary meaning of 'entertainment' cannot include hospitality, CIT v. Patel Bros. & Co. Ltd., (1995) 4 SCC 485: AIR 1995 SC 1829. A cinematograph show is

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

Remedial statutes

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. … 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

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