Supreme Court · 2007 INSC 635 · Decided 18 May 2007
Aashirwad Films v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 635 · [2007] 7 S.C.R. 310
- Case number
- WRIT PETITION (CIVIL) No. 709/2004
- Decided
- 18 May 2007
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 14, 19, 21, 351
Headnote
FILMS ::..:--· . ' v. UNION OF INDIA & ORS. MAY 18, 2007 B [S.B. SINHA AND MARKANDEY KA TJU, JJ,] Andhra Pradesh Entertainment Tax Act, 1939-Entertainment Tax-On \ motion film-Rate of tax on Hindi films at 24% while on Telugu films at c JO<yo-Constitutionality of-Held: The /el'y arbitrary-The extent of reasonability of any taxation statute lies in its efficiency to achieve the object sought to be achieved by the statute- The classification must bear the nexus with the object sought to be achieved- D The object of the taxation statute must be read on the touchStone of
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