Luxury Tax
Luxury tax is a government-imposed tax on high-end goods and services considered non-essential, such as luxury cars, jewelry, and premium hotel stays. It aims to generate revenue and regulate excessive consumption of luxury items.
- Commercial Taxes West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972
- Commercial Taxes West Bengal Entertainment-cum-Amusement Tax Act, 1982
- Commercial Taxes West Bengal Luxury Tax Act, 1994
- Commercial Taxes West Bengal Taxation Laws (Second Amendment) and Repealing Act, 1998