Levy of Luxury tax on DTH operators while exempting cable operators is discriminatory

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. Facts of the case: W.e.f 01.04.2011 the luxury tax on cable operators was done away with while the said levy was made applicable to Direct to Home (DTH) Operato...