What is luxury for one may be a necessity for another. For example a car is a luxury for a common man working in a once or a factory. But it is a necessity roars an executive working in and managing a business establishment or company. He can ill-afford to go here and there in buses, three-wheelers and taxies. He must have a decent car always at his disposal. For the success of his business, it is imperative that his status is maintained and all the amenities provided. Many items winch are considered a luxury is now necessities. Take, for example, the telephone, fridge, washing machine, etc. They are now the essential items of modern common living. Some years back a cycle was enough for an average working man in a city, but now a scooter has become a minimum necessity for him to maintain his mobility. Thus, the criterions of luxury changes with the progress of the society and the passage of time. An item may be a luxury, comfort or a necessity, depending on the status, stature and working requirements of a person concerned.