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Levy Of ‘Luxury Tax’ From Hospitals Constitutionally Valid

In RAJAH HEALTHY ACRES(P)LTD. vs STATE OF KERALA, a division bench of the High Court of Kerala has upheld the levy of ‘luxury tax’ from hospitals as legally sustainable and intra vires the provisions of the Constitution.

Article referred : http://www.livelaw.in/kerala-hc-holds-levy-luxury-tax-hospitals-constitutionally-valid-read-judgment/

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