https://www.taxtmi.com/caselaws?id=260039 A Multi System Operator supplying cable television signals through cable operators was treated as a proprietor under the Rajasthan Entertainment and Advertisement Act, 1957. Reading the amended definitions of entertainment, proprietor and subscriber harmoniously with Section 4AA and the retrospective amendment in the Rajasthan Finance Act, 2011, the Court held that an MSO remains an integral part of the entertainment transmission chain and is connected with the organisation of entertainment, even if not the last person in the chain. The notification dated 08/03/2006 was applied to the assessees, and liability to entertainment tax was upheld in favour of the Revenue. en-us Fri, 08 May 2015 00:00:00 +0530 Mon, 07 Mar 2016 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260039 A Multi System Operator supplying cable television signals through cable operators was treated as a proprietor under the Rajasthan Entertainment and Advertisement Act, 1957. Reading the amended definitions of entertainment, proprietor and subscriber harmoniously with Section 4AA and the retrospective amendment in the Rajasthan Finance Act, 2011, the Court held that an MSO remains an integral part of the entertainment transmission chain and is connected with the organisation of entertainment, even if not the last person in the chain. The notification dated 08/03/2006 was applied to the assessees, and liability to entertainment tax was upheld in favour of the Revenue. Case-Laws VAT and Sales Tax Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260039