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2007 (7) TMI 580 - MADRAS HIGH COURTValidity of the provisions contained in the Tamil Nadu Entertainments Tax (Third Amendment) Act (15 of 2003) challenged - Held that:- The burden of taxation is ultimately passed on to the moviegoers and the producers or distributors or exhibitors are merely collecting agents. From the point of view of a moviegoer, it makes no difference to him, whether a film good, bad or indifferent, is made originally in Tamil or such a film made in any other language is subsequently dubbed in Tamil. It is very difficult to fathom as to why a moviegoer, who is very interested in watching a film should be subjected to pay higher rate of entertainment tax merely because the film which he wants to view was originally produced in some other language and was subsequently dubbed in Tamil. From the view point of such a person, obviously the provisions of the (Third Amendment) Act are discriminatory. Thus unable to uphold the validity of the provisions contained in the amending Act 15 of 2003. Accordingly, all the writ petitions are allowed
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