Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2011 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 1268 - HC - VAT and Sales TaxWhether exclusion of 'sport' as a subject from taxing entry 62, and inclusion of the same in non-taxing entry 33 of the State List of the Seventh Schedule to the Constitution is intentional so as to deprive the State Legislature of their competence to tax 'sport' and leave that competence to Parliament under the residuary entry 97 of the Union List? Whether the Division Bench judgment of this court in Chrysalis International Pvt. Ltd. v. State of Haryana [2011 (1) TMI 1267 - PUNJAB AND HARYANA HIGH COURT], has been correctly decided by applying the law laid by the honourable Supreme Court in Geeta Enterprises v. State of U. P. [1983 (9) TMI 319 - SUPREME COURT]. The question is 'does the Homer nod'? Held that:- We hold that the State Legislature is competent to impose entertainment duty/tax on entertainments and amusements, which include sports and accordingly question "(A)" is answered in favour of the Revenue and against the assessee. The learned judge then went on to observe that "We, in the Supreme Court, do 'nod' despite great care to be correct, and once a clear error in judgment is revealed, no sense of shame or infallibility complex obsesses us or dissuades this court from the anxiety to be ultimately right, not consistently wrong." We are happy to notice that we are saved of Homer's nod. Accordingly, the second question is also answered against the petitioners and in favour of the Revenue.
|