https://www.taxtmi.com/caselaws?id=172589 Cable television operators were outside the charging provisions of the Bihar Entertainment Tax Act, 1948 because the Act's definitions of entertainment, admission and payment for admission did not expressly or by necessary implication cover cable services. The separate treatment of video exhibitions further indicated that cable television could not be added to the tax net by administrative circular. In the absence of an amending provision or valid notification, the Commissioner could not extend the levy by circular. Article 265 required taxation only by authority of law, so an executive circular could not create or widen a tax charge beyond the statute. en-us Tue, 22 Mar 1994 00:00:00 +0530 Tue, 25 Aug 2015 16:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172589 Cable television operators were outside the charging provisions of the Bihar Entertainment Tax Act, 1948 because the Act's definitions of entertainment, admission and payment for admission did not expressly or by necessary implication cover cable services. The separate treatment of video exhibitions further indicated that cable television could not be added to the tax net by administrative circular. In the absence of an amending provision or valid notification, the Commissioner could not extend the levy by circular. Article 265 required taxation only by authority of law, so an executive circular could not create or widen a tax charge beyond the statute. Case-Laws VAT and Sales Tax Tue, 22 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172589