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2005 (3) TMI 438 - SC - Indian LawsWhether clause (ii) of sub-section (4a) of section 4A of the West Bengal Entertainment-cum-Amusement Tax Act, 1982 (as amended by the West Bengal Finance Act, 1998) is beyond the legislative competence of the State Legislature? Whether respondent Nos. 1 and 2 would come within the purview of clause (ii) of sub-section (4a) of section 4A of the West Bengal Entertainment-cum-Amusement Tax Act, 1982 (as amended by the West Bengal Finance Act, 1998) as they are the persons who exhibit such performance through cable Television Network through the sub-cable operator? Held that:- Appeal allowed. The arguments advanced by learned Senior Counsel for the respondents with reference to entry 31 of List I is misplaced since the impugned legislation cannot by any stretch of imagination be said to be one in pith and substance relating to broadcasting. If, levy of tax upon the sub-cable operator treating him as provider of entertainment admittedly falls under entry 62 making cable operator liable can by no means take it out of the purview of entry 62.
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