WP(C) 9635/2004 BEFORE HON’BLE THE CHIEF JUSTICE MR.MADAN B.LOKUR The prayer in this petition is for refund of luxury tax levied under the Assam Luxury Tax Act, 1997. A similar issue arose in Godfrey Phillips India Ltd and another -Vs.- St ate of U.P. and others, (2005) 2 SCC 515. In that case, the Supreme Court held in paragraph-93 as follows :- 93. Given the language in Entry 62 and the legislative history we hold that Entry 62 of List II does not permit the levy of tax on goods or articles. In our judgment, the word luxuries in the entry refers to activities of indulgence, enjoyment or pleasure. Inasmuch as none of the impugned statutes seek to tax any activity and admittedly seek to tax goods described as luxury goods, they must be and are declared to be legislatively incompetent. However, following the prin ciples in Somaiya Organics (India) Ltd. v. State of U.P. while striking down th e impugned Acts we do not think it appropriate to allow any refund of taxes alre ady paid under the impugned Acts. Bank guarantees if any furnished by the assess es will stand discharged. Learned counsels for the parties are agreed that the matter is covered b y the aforesaid decision and that no refund of tax already paid is permissible. Under the circumstances, the petition is disposed of in terms of the dec ision of the Supreme Court.