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The respondent, owner of Hi Tech Theatre in Serilingampally Municipality, filed an application for entertainment tax under Section 5 of the Andhra Pradesh Entertainment Tax Act, 1939 before the municipality was upgraded from Grade III to Grade II on 18 May 2001. The Entertainment Tax Officer, …
Aashirwad Films, a distributor of Hindi movies in Andhra Pradesh, challenged the Andhra Pradesh Entertainment Tax Act, 1939 which imposed a 10% tax on Telugu films and a 24% tax on non‑Telugu films, alleging discrimination. The petition under Article 32 argued that the classification based solely on …
The Supreme Court examined the constitutional validity of Sections 4, 4‑A and 5 of the Andhra Pradesh Entertainment Tax Act, 1939 (as amended by Act 24 of 1984 and later amendments) which levy tax on cinema shows based on a percentage of the gross collection capacity per show and provide an optional …
