HC quashes the levy of Entry Tax @ 15% on import of ‘Tractors’ into the State by treating them as “motor vehicles”, as illegal, discriminatory, violative of Article 304(a) of Constitution; Entire legislative history of Gujarat Tax on Entry of Specified ...
Levy of Luxury Tax on Residential under Kerala Building Tax Act
SC rules on levy of luxury tax on residential apartments, states that a person being an owner of “plinth area” of more than 278.7 sq. mts. in one building, would be liable to tax u/s 5A of Kerala Building Tax Act even if it consists of separate or distinc ...