Tag: Seventh Schedule

Domicile vs. Study: Supreme Court Explains Who Qualifies as a “Local” for Medical Seats
6Oct By The Legal ChamberNo Comments
Supreme Court

Domicile vs. Study: Supreme Court Explains Who Qualifies as a “Local” for Medical Seats

The Supreme Court upheld the constitutional validity of Telangana's rules defining 'local candidates' for medical admissions. It ruled that the classification, based on consecutive years of study/residence within the state, is not arbitrary and falls within the legislative competence under Article 371D, Entry 25 of List III, and the relevant Presidential Order. Facts Of The Case: The case originated from challenges to the Telangana Medical & Dental Colleges Admission Rules, 2017, and their 2024 amendment, which defined 'local candidates' eligible for 85% state quota seats. The definition required candidates to have studied in educational institutions within the state for four consecutive years ending with the qualifying examination, or to have resided there for the same period if not...
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Breaking Down the Supreme Court Judgment on DTH Services & Tax Dispute
7Jun By The Legal ChamberNo Comments
Supreme Court

Breaking Down the Supreme Court Judgment on DTH Services & Tax Dispute

The Supreme Court ruled that states have the legislative competence to levy entertainment tax on DTH services under Entry 62, List II (State List) of the Constitution, as the tax is on the "entertainment" aspect, not the broadcasting service. The Court upheld the "aspect doctrine", allowing simultaneous taxation by states (on entertainment) and the Centre (on broadcasting services under Entry 97, List I), provided the levies target distinct aspects of the same transaction. It rejected arguments of legislative overlap, emphasizing the pith and substance of state laws as valid exercises of taxing power. Facts Of The Case: The case involved multiple civil appeals and writ petitions challenging the constitutional validity of state laws imposing entertainment tax on Direct-to-Home (DTH) broad...
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