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Case Law Details

Case Name : Bharati Telemedia Ltd. Vs Union of India , State of Kerala & others (Kerala High Court)
Appeal Number : Writ Petition No-17351/2010
Date of Judgement/Order : 08/12/2015
Related Assessment Year :
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CA Saurabh Chokhra

Brief of the case:

  • The Hon’ble Kerala HC in the above cited case held that exempting cable operators from luxury tax while making DTH operators to pay the same is a case of discriminatory levy of luxury tax merely because of technological differences in the system of deliveryof entertainment in both the services.
  • Therefore, such levy bring violative of Article 14 of the Constitution of India was struck down.
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