Supreme Court of India
Express Hotels Private Limited v. State of Gujarat & Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
4 Supreme Court benches have cited this judgment.
What the Court ordered
For the foregoing reasons, the writ petitions and the appeals are dismissed.
Judgment, page 25
From the headnote
Gujarat Tax on Luxuries (Hotels & Lodging Houses) Act, 1977/ Tamil Nadu Tax on Luxuries in Hotels & Lodging Hn11ses Acr. / /81/ J:arnataka Tax on Luxuries (Hotels & Lodging Houses) Act, 1979/ West Bengal Entertainments and Luxuries (Hotels & Restaurants) Tax Act, 1972: Tax on luxury provided in hotels, lodging houses and restaurants-State Legislations-Competency of-Tax on means of providing luxury-Permissibility of. Constitution of India, 1950: Articles 246, 301 and Schedule V ll. List II Entry 62: Tax on luxuries enjoyed in hotels, lodging houses and restaurants-Validity of-Whether impedes
Where later benches applied it
- 2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors
- 2025 State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others
- 2025 Radhika Agarwal v. Union of India and Others
- 2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
Of those, 1 relied on · 3 referred to
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