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    VAT and Sales Tax

    Levy of entertainment tax on entertainment content in DTH...

    Court Upholds Constitutionality of Entertainment Tax on DTH Services; Encourages Interpretations Supporting Statute Validity.

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    VAT and Sales TaxSeptember 3, 2014Case LawsHC

    Levy of entertainment tax on entertainment content in DTH services – The court must make every effort to uphold the constitutional validity of a statute, even if that requires giving the statutory provision a strained meaning, or narrower or wider meaning, than what appears on the face of it. It is only when all efforts to do so fail should the court declare a statute to be unconstitutional. - HC

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