EXPRESS HOTELS PRIVATE LIMITED vs STATE OF GUJARAT & ANR.

The Supreme Court upheld the validity of the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977, interpreting Entry 62 of List II of Schedule VII of the Constitution, which allows states to impose taxes on luxuries. The Court clarified that the definition of 'charges for lodging' includes various amenities and that the tax on services provided in hotels does not violate Articles 19(1)(g) or 301. The Court held that the legislative entry should be construed broadly to encompass ancillary services related to luxury accommodations, affirming the state's competency to levy such taxes.