https://www.taxtmi.com/caselaws?id=165383 Under the Gujarat entertainments tax framework, the statutory definition of "proprietor" was construed broadly enough to include a multi system operator connected with the organisation and operation of cable entertainment, so registration and disclosure obligations applied and tax liability could not be avoided by relying on arrangements with a local cable operator. The assessment and demand were also upheld because the record showed notice, opportunity, and hearing, and the petitioners failed to establish any breach of natural justice or non-consideration of objections. en-us Thu, 13 May 2010 00:00:00 +0530 Tue, 07 Oct 2014 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165383 Under the Gujarat entertainments tax framework, the statutory definition of "proprietor" was construed broadly enough to include a multi system operator connected with the organisation and operation of cable entertainment, so registration and disclosure obligations applied and tax liability could not be avoided by relying on arrangements with a local cable operator. The assessment and demand were also upheld because the record showed notice, opportunity, and hearing, and the petitioners failed to establish any breach of natural justice or non-consideration of objections. Case-Laws VAT and Sales Tax Thu, 13 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165383