https://www.taxtmi.com/caselaws?id=172578 Entertainment tax on cable television was treated as a tax on the entertainment provided, not on telecasting as a medium. The constitutional field for telecasting under Entry 31 of List I does not itself confer taxing power, and the State's competence to levy entertainment tax under the relevant State-list entries was upheld. The notification fixing tax rates was also held not to violate Article 19(1)(a) because taxation of the business element of cable television did not directly curtail speech or expression. Challenges to the assessment orders were regarded as matters for statutory appeal, and the subscriber lacked direct locus to question the demand. en-us Fri, 22 Aug 1997 00:00:00 +0530 Tue, 25 Aug 2015 16:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172578 Entertainment tax on cable television was treated as a tax on the entertainment provided, not on telecasting as a medium. The constitutional field for telecasting under Entry 31 of List I does not itself confer taxing power, and the State's competence to levy entertainment tax under the relevant State-list entries was upheld. The notification fixing tax rates was also held not to violate Article 19(1)(a) because taxation of the business element of cable television did not directly curtail speech or expression. Challenges to the assessment orders were regarded as matters for statutory appeal, and the subscriber lacked direct locus to question the demand. Case-Laws Indian Laws Fri, 22 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172578