Aashirwad Films vs Union of India & Ors

The Supreme Court examined the constitutionality of the Andhra Pradesh Entertainment Tax Act, 1939, specifically the differential tax rates of 10% for Telugu films and 24% for non-Telugu films. The Court held that the discriminatory tax structure violated Article 14 of the Constitution, which guarantees equality before the law, and thus declared the higher tax rate on non-Telugu films as unconstitutional. The Court emphasized that such discrimination in taxation is impermissible under the Constitution.