Supreme Court upholds  Constitutional Validity of Kerala Luxury Tax on Cable TV, rules against Asianet Satellite Communication Ltd [Read Judgement]

Different aspects of a composite activity, such as broadcasting and the provision of entertainment, can be taxed by different levels of government without infringing upon each other's legislative competence
Supreme Court ruling - Kerala luxury tax - Cable TV tax - taxsscan

In a  ruling against Asianet Satellite Communications Ltd. And Ors, the Supreme Court  upheld the constitutional validity of the Kerala luxury tax and affirmed the state’s power to tax cable TV services under Entry 62 of List II (State List) as “luxury.” Failure to Pay Admitted Income Tax amount Due to Financial Crisis: Madras HC…

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