Institute of Legal and Management Studies

Constitution of India – Article 14, Entry 97, List I (Union List), Entry 62, List II (State List) – Kerala Tax on Luxuries Act, 2006 – Constitutional Validity – Cable TV Services – Legislative Competence – Aspect Theory – Held, cable TV services qualify as a “luxury” under Entry 62, List II, enabling State taxation. No conflict exists between State's luxury tax...