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2008 (11) TMI 636 - HC - VAT and Sales TaxLevy of entertainment tax under the U.P. Entertainments and Betting Tax Act, 1979, on Direct to Home (for short, "DTH") service provided by the petitioners challenged - Held that:- Though, there is legislative competence of the State to levy entertainment tax on the entertainment provided by the petitioners (broadcasting agencies) to its subscribers, but same cannot be levied without there being specific provision in such local Act (U.P.Entertainments and Betting Tax Act, 1979). As such, the notices issued by the respondent District Magistrates for recovery of entertainment tax from the petitioners, being without authority of law, are liable to be quashed.
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