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Om Prakash Puri and partners, who operated the Trinca's restaurant in Calcutta, were assessed an ad‑hoc luxury tax of Rs.2,40,000 under Sections 3 and 4 of the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972 (as amended 1974). They challenged the tax on the grounds …
Spences Hotel Pvt. Ltd. and others, owners of an air‑conditioned hotel and restaurant, challenged the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972 which levied a flat luxury tax of Rs 100 per 10 sq m of air‑conditioned floor space. They argued that the tax violated …
Express Hotels and other petitioners challenged the constitutional validity of luxury taxes imposed by Gujarat, Tamil Nadu, Karnataka and West Bengal on hotel and lodging services, arguing that Entry 62 of List II of the Constitution only permits taxes on tangible goods, not services, and that the …
