https://www.taxtmi.com/caselaws?id=164135 A language-based classification in entertainment tax was held arbitrary and violative of Article 14 because the charging provision itself imposed lower tax rates only on Kannada, Kodava, Konkani, Tulu and Banjara films, and the stated aim of encouraging a film industry did not justify the differential incidence. The offending lower-rate provisos in section 4 were struck down as unconstitutional. By contrast, section 3C, which operated as an exemption or concession for specified regional language films, was upheld because it did not burden the challengers and merely granted a benefit to others. The challenge therefore succeeded only against section 4, while section 3C remained valid. en-us Wed, 17 Sep 2008 00:00:00 +0530 Fri, 28 Nov 2014 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164135 A language-based classification in entertainment tax was held arbitrary and violative of Article 14 because the charging provision itself imposed lower tax rates only on Kannada, Kodava, Konkani, Tulu and Banjara films, and the stated aim of encouraging a film industry did not justify the differential incidence. The offending lower-rate provisos in section 4 were struck down as unconstitutional. By contrast, section 3C, which operated as an exemption or concession for specified regional language films, was upheld because it did not burden the challengers and merely granted a benefit to others. The challenge therefore succeeded only against section 4, while section 3C remained valid. Case-Laws VAT and Sales Tax Wed, 17 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164135