https://www.taxtmi.com/caselaws?id=172567 Cable television combines expressive activity with business, so entertainment tax may be imposed on the business element without violating freedom of speech and expression. The tax is unconstitutional only if it is shown to be designed to suppress the protected speech or is so onerous that it destroys the right itself; no such material was shown here, so the levy was sustained. The rate of tax was also not excessive or discriminatory, because an indirect tax can be passed on to subscribers and cable operators were not similarly situated to Doordarshan for tax parity. The levy was therefore treated as valid and non-discriminatory. en-us Thu, 21 Nov 1996 00:00:00 +0530 Tue, 25 Aug 2015 14:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172567 Cable television combines expressive activity with business, so entertainment tax may be imposed on the business element without violating freedom of speech and expression. The tax is unconstitutional only if it is shown to be designed to suppress the protected speech or is so onerous that it destroys the right itself; no such material was shown here, so the levy was sustained. The rate of tax was also not excessive or discriminatory, because an indirect tax can be passed on to subscribers and cable operators were not similarly situated to Doordarshan for tax parity. The levy was therefore treated as valid and non-discriminatory. Case-Laws Indian Laws Thu, 21 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172567