Supreme Court Ends Double Tax on DTH Services: State of Kerala vs. Asianet, Justice Nagarathna’s Judgment
A dispute that had been going on for a long time regarding the dual taxation of DTH services was finally decided by the Supreme Court in 2025. In doing so, it affirmed the Center’s exclusive jurisdiction under the Union List and declared that the entertainment tax that the state imposes on broadcasting services is unlawful. In addition to invalidating overlapping and discriminatory taxation rules, the Court placed considerable emphasis on legislative competence, and it underlined the need of content and pith.