https://www.taxtmi.com/caselaws?id=162555 A higher entertainment tax on dubbed Tamil films was struck down as unconstitutional because the classification rested solely on language and lacked a rational nexus with the object of the levy. The court held that, although taxing statutes enjoy wider latitude, they remain open to challenge where the burden is arbitrary or discriminatory; the differential treatment of films originally made in Tamil and films dubbed into Tamil violated equality under Article 14. The court also found that the restriction could not be justified as a reasonable restriction on speech or business under Article 19, and the amendment could not be sustained. en-us Mon, 30 Jul 2007 00:00:00 +0530 Wed, 31 Dec 2014 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162555 A higher entertainment tax on dubbed Tamil films was struck down as unconstitutional because the classification rested solely on language and lacked a rational nexus with the object of the levy. The court held that, although taxing statutes enjoy wider latitude, they remain open to challenge where the burden is arbitrary or discriminatory; the differential treatment of films originally made in Tamil and films dubbed into Tamil violated equality under Article 14. The court also found that the restriction could not be justified as a reasonable restriction on speech or business under Article 19, and the amendment could not be sustained. Case-Laws VAT and Sales Tax Mon, 30 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162555