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2014 (8) TMI 1048 - HC - VAT and Sales TaxLiability of Entertainment tax in view of amendment in the Rajasthan Entertainments and Advertisements Tax Act, 1957 by the Rajasthan Finance Act, 2008 - Section 3(4A), 4AAA ibid - Petitioner providing direct-to-home (DTH) broadcasting services all over India including the State of Rajasthan contended that the respondent-State cannot levy entertainment tax as DTH broadcasting services specifically covered under List I, Schedule VII (entry 92C) by virtue of discipline of article 246(1) of the Constitution of India and it cannot be again taxed under any taxing entry under List II of Schedule VII (entry 62) just by artificially enlarging the scope of the entry under List II. The definition of "entertainment" remains un-amended, however the charging section states that the entertainment tax is on DTH broadcasting service - Held that:- the amendment in the Rajasthan Entertainments and Advertisements Tax Act, 1957 by the Rajasthan Finance Act, 2008 was introduced from February 25, 2008 under the aforesaid Acts/Rules and by this amendment direct-to-home (DTH) service was brought in the ambit of entertainment tax and to pay entertainment tax. Therefore, after considering the decision of Hon'ble Apex Court in the case of State of West Bengal and others Versus Purvi Communication P. Ltd. and others [2005 (3) TMI 438 - SUPREME COURT OF INDIA] upheld legislative competence of the State Legislature to levy entertainment tax on all payments for admission to an entertainment through direct-to-home (DTH) as contemplated under the relevant section 7 of the Delhi Entertainments and Betting Tax Act, 1996, the petitioner is liable to pay entertainment tax. - Decided against the petitioner
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