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2010 (10) TMI 930 - PUNJAB & HARYANA HIGH COURT
Whether levy of entertainment tax is covered by Entry 62 of List II or is tax on broadcasting service covered by Entry 92C of List I?
Held that:- Levy of entertainment duty falls under entry 62 of List II and is not hit by entry 92C of List I. We are unable to hold that levy of entertainment duty on providing entertainment by broadcasting signals on TV sets is ultra vires the powers of the State Legislature. Petition dismissed.