https://www.taxtmi.com/caselaws?id=159426 Area-wise entertainment tax rates for cable television were upheld as valid fiscal classification under Article 14 because the metropolitan and non-metropolitan distinction supplied a rational basis and no hostile discrimination or arbitrary delegation was shown. The levy was also held not confiscatory and not to infringe Articles 19(1)(a) or 19(1)(g), since it burdened a commercial activity and did not restrict speech or trade beyond ordinary tax incidence. The authorities, however, had no statutory power to close the cable business for non-payment of tax, so business stoppage on that ground was unauthorised under the Act. en-us Wed, 06 Mar 1996 00:00:00 +0530 Mon, 25 Nov 2013 12:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159426 Area-wise entertainment tax rates for cable television were upheld as valid fiscal classification under Article 14 because the metropolitan and non-metropolitan distinction supplied a rational basis and no hostile discrimination or arbitrary delegation was shown. The levy was also held not confiscatory and not to infringe Articles 19(1)(a) or 19(1)(g), since it burdened a commercial activity and did not restrict speech or trade beyond ordinary tax incidence. The authorities, however, had no statutory power to close the cable business for non-payment of tax, so business stoppage on that ground was unauthorised under the Act. Case-Laws VAT and Sales Tax Wed, 06 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159426