Aashirwad Films vs Union of India
Aashirwad Films vs Union of India - Supreme Court Case Summary of Leading Case -
On 18th May, 2007, a two Judges Bench in Aashirwad Films vs Union of India & Ors [Writ Petition (Civil) No.709 of 2004] held that the impugned levy of higher rate of entertainment tax by the State of Andhra Pradesh on non-Telugu feature films compared with films produced/ screened in Telugu could not be sustained being discriminatory in nature.
“It is difficult to laud the objective of the taxation statute in the instant matter which differentiates on the basis of language alone. This is definitely derisive of social attributes of the polity and Article 14 [of the Constitution] in its basic form i.e. equality before law”, the Bench said.