B. V. NAGARATHNA, N. KOTISWAR SINGH
State of Kerala – Appellant
Versus
Asianet Satellite Communications Ltd. – Respondent
JUDGMENT :
NAGARATHNA, J.
| INDEX |
| 1. Bird’s Eye View of the Controversy |
| 2. Facts in brief |
| 3. Writ Petitions filed before this Court |
| a. W.P. (C) No. 699/2014 |
| b. W.P. (C) No.748/2015 |
| 4. Submissions |
| a. Submissions on behalf of Appellants |
| b. Submissions of Respondent-States |
| i. State of West Bengal |
| ii. State of Uttar Pradesh |
| iii. State of Odisha |
| iv. State of Tamil Nadu |
| v. State of Rajasthan |
| vi. State of Punjab |
| vii. State of Nagaland |
| viii. State of Andhra Pradesh |
| ix. Union of India |
| c. Reply Arguments |
| 5. Points for Consideration |
| 6. Legal Framework |
| a. Relevant Entries of the Seventh Schedule of the Constitution |
| b. Finance Act, 1994 with Relevant Amendments |
| c. Relevant Provisions of the State Enactments |
| i. Assam Amusements and Betting Tax Act, 1939 |
| ii. Delhi Entertainments and Betting Tax Act, 1996 |
| iii. Gujarat Entertainments Tax Act, 1977 |
| iv. Jharkhand Entertainment Tax Act, 2012 |
| v. Kerala Tax on Luxuries Act, 1976 |
| vi. Orissa Entertainment Tax Act, 2006 |
| vii. Punjab Entertainment Duty Act, 1955 |
| viii. Rajasthan Entertainments and Advertisements Tax Act, 1957 |
| ix. Tami |
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