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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
P.SAM KOSHY, SUDDALA CHALAPATHI RAO
Bellamkonda Suresh, s/o. B.S. Chowdary – Appellant
Versus
Govt. of A.P., rep.by its Principal Secretary Revenue (Commercial Taxes), Secretariat, Hyderabad – Respondent
ORDER :
Suddala Chalapathi Rao, J.
The Writ Petition No.13373 of 2007 is filed challenging G.O.Ms.No.1481 Revenue (C.T.IV), dated 01.08.2005, in fixing a lower of rate of entertainment tax for high and low budget Telugu films produced in the State of Andhra Pradesh, to that of films produced outside the State of Andhra Pradesh for the same areas and same facilities as discriminatory and contrary to law laid down by the Hon’ble Apex Court in case of Aashirwad Films v. Union of India (UOI) and others (Civil Appeal No.709 of 2004, dated 18.05.2007). Consequently to direct the respondents to collect the entertainment tax for the film ‘Shivaji’ produced outside the State of Andhra Pradesh, on par with the films produced in the composite State of Andhra Pradesh.
2. The Writ Petition No.14840 of 2007 is filed challenging G.O.Ms.No.1481 Revenue (C.T.IV), dated 01.08.2005 in fixing a lower of rate of tax for high and low budget Telugu films produced in the State of Andhra Pradesh to that of films produced outside the State of Andhra Pradesh for the same areas and same facilities as discriminatory and contrary to law laid down by the Hon’ble Apex Court in case of Aashirwad Films v. Union of Ind
The failure to pass on the benefit of tax exemption to the intended beneficiaries can be a valid ground for legal challenge.
State legislative competence prevails over Union taxation on amusement activities per Entries 62 and 97 of List I and II of the Constitution; imposition of service tax deemed unconstitutional.
Exemption from levy of general property tax – Where assessee could survive without receiving voluntary contributions, it would be liable to pay general property tax – In a democratic set-up, a munici....
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