Not sure if it's still the case today, but back then cellular ISPs could tell you are tethering by looking at the TTL (time to live) value of your packets.
Basically, a packet starts with a TTL of 64 usually. After each hop (e.g. from your phone to the ISP's devices) the TTL is decremented, becoming 63, then 62, and so on. The main purpose of TTL is to prevent packets from lingering in the network forever, by dropping the packet if its TTL reaches zero. Most packets reach their destinations within 20 hops anyway, so a TTL of 64 is plenty enough.
Back to the topic. What happens when the ISP receives a packet with a TTL value less than expected, like 61 instead of 62? It realizes that your packet must have gone through an additional hop, for example when it hopped from your laptop onto your phone, hence the data must be tethered.