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Supreme Court of India

Godfrey Phillips India Ltd. and Anr. v. State of U.P. and Ors.

Neutral citation
Reported as [2005] 1 S.C.R. 732
Bench R.C. Lahoti, Ruma Pal, Arun Kumar, G.P. Mathur and C.K. Thakker JJ.
Decided 20 January 2005

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.

8 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that Entry 62 of List II does not permit the levy of tax on goods or articles.

Judgment, page 48

From the headnote

Constitution of India : c Schedule VII list II Ently 62-Scope of-Levy of luxury tax on goods or articles under-Held, not contemplated- "'Luxuries "-Meaning of- Discussed-None of the impugned statutes seek to tax any activity but seek to tax goods described as luxury goods-Hence the statutes legislatively incompetent-U.P. Tax on Luxuries Act, 1995- .P. Tax on Luxuries Act,1987- West Bengal Tax on Luxuries Act,1994. Schedule VII List I Entries 83 & 84, List II Entries 54 & 62 and Arts.286 & 366(29- )-Luxury goods/articles-Taxation of-Permissible modes-Held, \... method of taxing luxury goods

Authorities it was built on

Where later benches applied it

Of those, 1 relied on · 7 referred to

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