https://www.taxtmi.com/caselaws?id=258542 The court held that M/s Sky Media Pvt. Ltd., as an MSO, falls within the definition of 'Proprietor' under the Rajasthan Entertainments & Advertisements Tax Act, 1957. The court ruled that the MSO is liable to pay entertainment tax on the satellite signals provided to cable operators. The court dismissed the assessee's argument regarding the lack of specific definitions in the Act and upheld the tax imposition, overturning the decisions of the Deputy Commissioner and the Rajasthan Tax Board. The court affirmed the tax liability of the assessee, and the revision petitions were dismissed in favor of the Revenue. 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 The court held that M/s Sky Media Pvt. Ltd., as an MSO, falls within the definition of 'Proprietor' under the Rajasthan Entertainments & Advertisements Tax Act, 1957. The court ruled that the MSO is liable to pay entertainment tax on the satellite signals provided to cable operators. The court dismissed the assessee's argument regarding the lack of specific definitions in the Act and upheld the tax imposition, overturning the decisions of the Deputy Commissioner and the Rajasthan Tax Board. The court affirmed the tax liability of the assessee, and the revision petitions were dismissed in favor of the Revenue. Case-Laws VAT and Sales Tax Mon, 16 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258542