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2010 (7) TMI 946 - HC - VAT and Sales TaxLevy tax on "direct-to-home" (DTH) broadcasting services - Held that:- The amendments incorporated by the Uttarakhand Legislature through the Uttarakhand (the Uttar Pradesh Entertainments and Betting Tax Act, 1979) (Amendment) Act, 2009, notified on March 16, 2009, were fully within its legislative competence, and that, the aforesaid amendments did not encroach upon an area over which the Parliament exclusively had the authority to legislate. The levy of entertainment tax on the petitioner-company under the Entertainments Act, 1979 being fully justified, the challenge raised by the petitioner to the same is liable to be declined, and as such, is hereby declined. W.P. dismissed.
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