https://www.taxtmi.com/caselaws?id=156643 A taxing provision imposing a flat levy on video cassette recorder film exhibitions was found to create hostile discrimination against video parlours, because it imposed a substantially heavier and uniform burden without a rational basis tied to the nature of the business. The measure was treated as confiscatory where the tax could far exceed collection per show and threaten closure of a lawful business. It was therefore held unconstitutional for violating Articles 14 and 19(1)(g), and the levy was struck down. en-us Mon, 04 Nov 1991 00:00:00 +0530 Mon, 23 Sep 2013 12:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156643 A taxing provision imposing a flat levy on video cassette recorder film exhibitions was found to create hostile discrimination against video parlours, because it imposed a substantially heavier and uniform burden without a rational basis tied to the nature of the business. The measure was treated as confiscatory where the tax could far exceed collection per show and threaten closure of a lawful business. It was therefore held unconstitutional for violating Articles 14 and 19(1)(g), and the levy was struck down. Case-Laws VAT and Sales Tax Mon, 04 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156643