https://www.taxtmi.com/caselaws?id=258542 Under the amended Rajasthan Entertainments & Advertisements Tax Act, 1957, the definitions of "entertainment," "proprietor," and "subscriber" were read harmoniously to include cable service and direct-to-home broadcasting within the taxing scheme. A Multi System Operator transmitting satellite or electronic signals to cable operators was treated as an integral part of the entertainment chain and not excluded merely because it did not reach the end viewer directly. On that construction, the MSO fell within "proprietor" and was liable to entertainment tax; the revision petitions were dismissed. en-us Mon, 16 Feb 2015 00:00:00 +0530 Sun, 12 Apr 2015 12:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258542 Under the amended Rajasthan Entertainments & Advertisements Tax Act, 1957, the definitions of "entertainment," "proprietor," and "subscriber" were read harmoniously to include cable service and direct-to-home broadcasting within the taxing scheme. A Multi System Operator transmitting satellite or electronic signals to cable operators was treated as an integral part of the entertainment chain and not excluded merely because it did not reach the end viewer directly. On that construction, the MSO fell within "proprietor" and was liable to entertainment tax; the revision petitions were dismissed. Case-Laws VAT and Sales Tax Mon, 16 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258542