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2025 Supreme(SC) 896

B. V. NAGARATHNA, N. KOTISWAR SINGH
State of Kerala – Appellant
Versus
Asianet Satellite Communications Ltd. – Respondent


Advocates appeared:
For the Appellant(s) : Mr. Gopal Singh, AOR Mr. Akhilesh Kumar Pandey, AOR Mr. Amitesh Chandra Mishra, Adv. Ms. Shivani Sharma, Adv. Ms. Japneet Kaur Kholi, Adv. M/s Acm Legal, AOR Dr. Shashwat Bajpai, Adv. Mr. Rohit Amit Sthalekar, AOR Mr. Purnendu Bapai, Adv. Mr. Shashank Singh, Adv. Mr. Sahil Tagotra, AOR Ms. Priyadarshini Dewan, Adv. Ms. Shankari Mishra, Adv. Mr. Sujay Jain, Adv. Ms. Abhivyakti Banerjee, Adv. Ms. Shreya Kasera, Adv. Mr. Vivek Sarin, Adv. Mr. Aakarshan Aditya, AOR Mr. Satish C. Kaushik, Adv. Mr. Dhruv Dev Gupta, Adv. Ms. Divyanshi Singh, Adv. Mr. Akash Gupta, Adv. Mr. Vibhu Tiwari, Adv. Mr. Tarurag Gaur, Adv. Mr. Ashwani Kumar Dubey, AOR Mr. Arvind P. Datar, Sr. Adv. Mr. Tarun Gulati, Sr. Adv. Mr. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv. Mr. Ajitesh Dayal Singh, Adv. Mr. Praveen Kumar, AOR Mr. K.K.venugopal, Sr. Adv. Mr. S.K. Bagaria, Sr. Adv. Mr. Mahesh Agarwal, Adv. Mr. Rishi Agrawala, Adv. Mr. Manu Krishnan, Adv. Mr. Victor Das, Adv. Mr. Kamaldeep Dayal, Adv. Ms. Madhavi Agrawal, Adv. Ms. Madhvi Agarwal, Adv. Mr. Vipul Singh, Adv. Mr. Ashwini Kumar, Adv. Ms. Anwesha Padhi, Adv. Ms. Chitra Agarwal, Adv. Mr. E. C. Agrawala, AOR Ms. Manavi Agarwal, Adv. Mr. Chinmayee Chandra, Adv. Mr. Ankur Talwar, Adv. Mr. Yash Jain, Adv. Mr. Vivek Sarin, Adv. Mr. Md. Rashid Saeed, AOR Mr. Satish C. Kaushik, Adv. Ms. Divyanshi Singh, Adv. Mr. Dhruv Dev Gupta, Adv. Mr. Vibhu Tiwari, Adv. Mr. Tarurag Gaur, Adv. Mr. Harish Pandey, AOR Mr. Jaideep Gupta, Sr. Adv. Mr. Pallav Shisodiya, Sr. Adv. Mr. Nishe Rajen Shonker, AOR Mrs. Anu K Joy, Adv. Mr. Alim Anvar, Adv. Mr. Ajith Anto Perumbully, Adv. Mr. Riddhi Bose, Adv. Ms. Racheeta Chawla, Adv. Ms. Rishi Agarwal, Adv. Mr. Sampriti Baksi, Adv. Mr. Arvind P. Datar, Sr. Adv. Mr. Tarun Gulati, Sr. Adv. Mr. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv. Mr. Ajitesh Dayal Singh, Adv. Mr. Abhishek Vikas, AOR
For the Respondent(s):M/S. Corporate Law Group, AOR Ms. Rooh-e-hina Dua, AOR Mr. Shantanu Sagar, AOR Ms. Pallavi Langar, AOR Mr. R. K. Raizada, Sr. Adv. Mr. Bhakti Vardhan Singh, AOR Mr. Vikas Singh Jangra, Adv. Mr. Samar Vijay Singh, Adv. Mr. Pawan Kishore Singh, Adv. Dr. Manish Singhvi, Sr. Adv. Mr. Milind Kumar, AOR Mr. B.S. Rajesh Agrajit, Adv. Mr. Vishal Meghwal, Adv. Mr. Priya Nagar, Adv. Mr. Apurv Singhvi, Adv. Ms. Shalini Haldar, Adv. Mr. Arunabh Chowdhury, Sr Counsel, A.A.G. Mr. Rajiv Shanker Dvivedi,Standing Counsel, Adv. Ms. Tulika Mukherjee, AOR Mr. Beenu Sharma, Adv. Mr. Venkat Narayan, Adv. Mr. Karan Sharma, AOR Ms. Deepanwita Priyanka, AOR Mr. Preetesh Kapur, Sr. Adv. Mrs. Kirti Renu Mishra, AOR Mrs. Apurva Upmanyu, Adv. Mr. Mukesh Kumar Maroria, AOR Mr. K Radhakrishnan, Sr. Adv. Mr. Sabarish Subramanian, AOR Mr. C Kranthi Kumar, Adv. Mr. Vishnu Unnikrishnan, Adv. Mr. Shuvodeep Roy, AOR Mr. Rajiv Shankar Dvivedi, Adv. Mr. Kumar Anurag Singh, Adv. Mr. Anando Mukherjee, AOR Mr. Shwetank Singh, Adv. Mr. Abhay Pratap Singh, AOR Mrs. Shirin Khajuria, Sr. Adv. Ms. Bhavana Duhoon, AOR Ms. Swati Tiwari, Adv. Mr. Anshul Syal, Adv. Mr. Krishnanand Pandeya, AOR Ms. Swati Ghildiyal, AOR Mr. Abhishek Atrey, AOR Dr. Abhishek Atrey, Adv. Ms. Ishita Bist, Adv. Mr. S. K. Bagaria, Sr. Adv. Mr. Saji Varghese, Adv. Mr. Atul Shankar Vinod, Adv. Mr. Dileep Pillai, Adv. Mr. Kannan Gopal Vinod, Adv. Mr. M. P. Vinod, AOR Mr. Rajat Mittal, AOR Mr. K. V. Vijayakumar, AOR Mr. Samir Ali Khan, AOR Mr. Sanjay Kapur, AOR Mr. Surya Prakash, Adv. Mr. Devesh Dubey, Adv. Ms. Divya Singh Pundir, Adv. Mr. Sanjiv Goel, Adv. Ms. Shubhra Kapur, Adv. Ms. Nisha Bagchi, Sr. Adv. Mr. Gurmeet Singh Makker, AOR Mr. Manish Kumar, AOR Mr. Divyansh Mishra, Adv. Mr. Kumar Saurav, Adv. Mr. Dharmendra Kumar Sinha, AOR Mr. Raj Bahadur Yadav, AOR Mr. Surjendu Sankar Das, AOR Mr. B. Krishna Prasad, AOR Mr. V. K. Khanna, Sr. Adv. Mr. Hitesh Kumar Sharma, Adv. Mr. Amit Kumar Chawla, Adv. Mr. Varun Varma, Adv. Mr. Akhileshwar Jha, Adv. Ms. Charanjeet Sidhu, Adv. Mr. Javed Raza Madhivi Kanna, Adv. Mr. Kamal Mohan Gupta, AOR Mr. Jaideep Gupta, Sr. Adv. Mr. Pallav Shisodiya, Sr. Adv. Mr. Nishe Rajen Shonker, AOR Mrs. Anu K Joy, Adv. Mr. Alim Anvar, Adv. Mr. Ajith Anto Perumbully, Adv. Mr. Riddhi Bose, Adv. Ms. Racheeta Chawla, Adv. Ms. Rishi Agarwal, Adv. Ms. Sampriti Baksi, Adv. Mr. Sachin Patil, AOR Mr. Sanjay Kharde, Sr. Adv. Mr. Aaditya Aniruddha Pande, AOR Mr. Siddharth Dharmadhikari, Adv. Mr. Shrirang B. Varma, Adv. Mr. Saurabh Mishra, Sr. Adv. Mr. Sarad Kumar Singhania, AOR Ms. Rashmi Singhania, Adv. Mr. Sunny Choudhary, AOR Mr. Avijit Mani Tripathi, AOR Mr. T.K. Nayak, Adv. Ms. Suchismita Bhuyan, Adv. Mr. Guneswaran Pv, Adv. Mr. P. V. Yogeswaran, AOR Mr. K N Balgopal Advocate General of State of Nagaland, Sr. Adv. Ms. K. Enatoli Sema, AOR Mr. Amit Kumar Singh, Adv. Ms. Chubalemla Chang, Adv. Mr. Prang Newmai, Adv. Ms. Nitya Nambiar, Adv. Mr. Sameer Abhyankar, AOR Mr. Rahul Kumar, Adv. Ms. Yashika Sharma, Adv. Ms. Ripul Swati Kumari, Adv. Ms. Astha Sharma, AOR M/S. Plr Chambers And Co., AOR M/S. Venkat Palwai Law Associates, AOR Ms. Devina Sehgal, AOR Mr. Dhananjay Yadav, Adv. Mr. Mahfooz Ahsan Nazki, AOR Mr. Sahil Bhalaik, AOR Mr. Tushar Giri, Adv. Mr. Siddharth Anil Khanna, Adv. Mr. Ritik Arora, Adv. Mr. Shivam Mishra, Adv. Mr. Gowtham Polanki, Adv. Ms. Gulshan Jahan, Adv. Mr. Gopal Singh, AOR Mr. Akshat Kumar, AOR Ms. G. Indira, AOR Mr. K M Nataraj, A.S.G. Mr. Vatsal Joshi, Adv. Mr. Krishna Kant Dubey, Adv. Ms. Indira Bhakar, Adv. Mr. Harish Pandey, Adv. Mr. Shashwat Parihar, Adv. Ms. Priyadarshini Priya, Adv. Mr. Rajesh Singh Chauhan, Adv. Mr. Shreekant Neelappa Terdal, AOR Mr. D. S. Mahra, AOR Mr. V. N. Raghupathy, AOR Mr. Vishwanath P. Allannavar, Adv. Mr. Rajiv Kumar Choudhry, AOR Mr. Kunal Mimani, AOR Mr. Divyanshu Kumar Srivastava, AOR Mr. Saurabh Pandey, Adv.

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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