VASAVI JEWELLARY MART Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) The Petitioner is carrying on the business of Jewellary, under the provision of the Tamil Nadu Luxury Tax Act 1981. The Petitioner filed return for the turnover, as the goods were included to be taxable under the Act.

(2.) The Petitioner challenged the Constitutional validity of the Tamil Nadu Luxury Tax Act, 1981, as goods could not be a luxury for the imposition of tax. The Hon'ble Supreme Court, in the case of M/S. Godfrey Philips India Ltd. v. State of U.P., 2005 2 SCC 515, has been pleased to lay down, that no luxury tax can be imposed on the goods.

(3.) This Court, in the case of Tvl. M.S.P. Sethuraman and Company, represented by its Partner v. The State of Tamil Nadu, rep. by Secretary to Government, Department of Commercial Taxes & Religious Endowments, Fort St. George, Chennai-600 009 in W.P.(MD) No. 1789 of 2007 and connected cases, decided on 01.12.2009, was pleased to lay down as under: