https://www.taxtmi.com/caselaws?id=251083 Entertainment tax under the unamended U.P. Entertainment and Betting Tax Act, 1979 was held to extend to DTH services because the levy targeted entertainment itself, not the delivery technology, and the inclusive definitions of "entertainment" and "payment for admission" were read broadly. The 2009 amendment expressly including DTH services was upheld as within the State's legislative competence and treated as clarificatory of an existing taxable subject, with entertainment tax and service tax operating in separate fields. The challenge to the levy and consequential notices on discriminatory or other constitutional grounds failed, and the impugned levy and notices were sustained. en-us Fri, 20 Jul 2012 00:00:00 +0530 Fri, 28 Aug 2015 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251083 Entertainment tax under the unamended U.P. Entertainment and Betting Tax Act, 1979 was held to extend to DTH services because the levy targeted entertainment itself, not the delivery technology, and the inclusive definitions of "entertainment" and "payment for admission" were read broadly. The 2009 amendment expressly including DTH services was upheld as within the State's legislative competence and treated as clarificatory of an existing taxable subject, with entertainment tax and service tax operating in separate fields. The challenge to the levy and consequential notices on discriminatory or other constitutional grounds failed, and the impugned levy and notices were sustained. Case-Laws VAT and Sales Tax Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251083