https://www.taxtmi.com/article/detailed?id=1150 Dispute over taxation of DTH services turns on whether the levy targets the broadcasting service (Entry 92C, List I) or the entertainment aspect (Entry 62, List II). Applying the aspect theory, overlapping entries are reconcilable where each tax addresses a different aspect; federal supremacy applies only to irreconcilable conflict. Entertainment duty, including entertainment delivered via dish, falls within Entry 62 as a distinct taxable aspect and may coexist with a Central levy on broadcasting. en-us Wed, 23 Feb 2011 22:13:58 +0530 Wed, 23 Feb 2011 22:13:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1150 Dispute over taxation of DTH services turns on whether the levy targets the broadcasting service (Entry 92C, List I) or the entertainment aspect (Entry 62, List II). Applying the aspect theory, overlapping entries are reconcilable where each tax addresses a different aspect; federal supremacy applies only to irreconcilable conflict. Entertainment duty, including entertainment delivered via dish, falls within Entry 62 as a distinct taxable aspect and may coexist with a Central levy on broadcasting. Articles Other Topics Wed, 23 Feb 2011 22:13:58 +0530 https://www.taxtmi.com/article/detailed?id=1150