In Brief
The Indian Broadcasting Foundation challenged Maharashtra's levy of stamp duty on advertisement-related documents, arguing the State was indirectly taxing media content in violation of freedom of speech and expression. The petitioner contended the State cannot do indirectly what it cannot do directly, and that stamp duty on advertisements constitutes impermissible colorable legislation. Maharashtra argued stamp duty is a legitimate State revenue power under the Constitution. The Supreme Court, finding the matter required debate on constitutional grounds, stayed the High Court's judgment and directed the Foundation to provide account records and sample agreements pending final adjudication.
The lawyer headnote and full judgment text are available to registered users.