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2007 (5) TMI 325 - SC - VAT and Sales TaxConstitutionality of a notification issued by the Government of the Andhra Pradesh levying different rates of entertainment tax Whether cinema theatres exhibiting Telugu films suffer from any disadvantage which others had not been? Held that:- Writ petition allowed. Some States have been making hostile discriminations at the instance of the distributors of the films produced in local languages. The State of Andhra Pradesh imposed the said tax on the said basis which is per se discriminatory in nature. Therefore the impugned levy cannot be sustained being discriminatory in nature. It is struck down accordingly. The petitioner would, thus, be bound to pay tax at the rate at which entertainment tax has been levied in respect of Telugu films.
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