https://www.taxtmi.com/caselaws?id=249705 The amendments to the Karnataka Entertainments Tax regime were upheld as a valid policy classification based on the number of cable connections and scale of operation. Section 4D was treated as a composition scheme extending a concession to smaller operators, while section 4C continued to tax cable television connections on a per-connection basis for larger operators. The distinction was found to have a rational nexus with the object of bringing larger operators within the tax net uniformly, and the rule amendment satisfied the statutory requirement of being placed before the Legislature. The constitutional and statutory challenge to the amendments and related notices therefore failed. en-us Fri, 01 Mar 2013 00:00:00 +0530 Mon, 21 Jul 2014 09:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249705 The amendments to the Karnataka Entertainments Tax regime were upheld as a valid policy classification based on the number of cable connections and scale of operation. Section 4D was treated as a composition scheme extending a concession to smaller operators, while section 4C continued to tax cable television connections on a per-connection basis for larger operators. The distinction was found to have a rational nexus with the object of bringing larger operators within the tax net uniformly, and the rule amendment satisfied the statutory requirement of being placed before the Legislature. The constitutional and statutory challenge to the amendments and related notices therefore failed. Case-Laws VAT and Sales Tax Fri, 01 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249705