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KERALA HIGH COURT
K. Vinod Chandran, J
Tata Sky Limited (M/s.) Mumbai v. Union of India and Others
| Table of Content |
|---|
| 1. challenge to luxury tax on dth services. (Para 1 , 2) |
| 2. background of luxury tax provisions. (Para 3 , 4) |
| 3. comparison of cable and dth services for tax implications. (Para 5 , 6) |
| 4. arguments against tax based on legislative competence. (Para 7 , 8 , 10) |
| 5. court's observations on legislative authority. (Para 9 , 11) |
| 6. discrimination in tax treatment between service providers. (Para 12 , 13) |
| 7. final decision on tax discrimination. (Para 14) |
1. These writ petitions challenge the constitutional validity of the Kerala Tax on Luxuries Act, to the extent it seeks to levy luxury tax on Direct to Home Services (hereinafter referred to as "DTH Services"). The petitioners in these writ petitions are all Companies engaged in providing DTH Services, having been granted licenses, by the Government of India, to provide such services under the Indian Telegraph Act, 1885 and the Indian Wireless Act, 1933 on the terms and conditions specified in the licenses issued to them.
2. In the broadcasting sector, the content of the broadcast reaches the ultimate subscriber through different distribution platforms. For the purposes of the instant cases, the examination is limited to only two
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