Luxury Tax Applicable on Sophisticated Medical Beds: Kerala HC holds Mothers can Give Birth Even Without Such Beds

The Kerala High Court ruled that luxury tax is applicable on sophisticated medical beds, stating that such beds cannot be exempt from luxury tax simply because they are used in medical settings. The case involved a hospital that sought exemption from luxury tax on high-tech beds used for patient care. The court ruled that while the beds may be advanced, they still fall under the definition of luxury goods, and hence, the tax applies. This ruling clarifies the scope of luxury tax in the context of medical equipment and services.