https://www.taxtmi.com/caselaws?id=264111 DTH broadcasting was treated as "entertainment" within the Gujarat Entertainment Tax Act, so the State's levy was within Entry 62 of List II. The text applies the aspect theory and separates the entertainment element from the service element, rejecting the argument that Central licensing or service-tax law ousted State taxing power. It also treats the challenged rules on registration, security deposit, access, receipts, returns and assessment as valid compliance machinery referable to the Act. The privacy and arbitrariness objections were rejected because the inspection power was confined to statutory execution and the classification for taxation was not shown to be unconstitutional. en-us Thu, 12 Mar 2015 00:00:00 +0530 Thu, 17 Sep 2015 08:06:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264111 DTH broadcasting was treated as "entertainment" within the Gujarat Entertainment Tax Act, so the State's levy was within Entry 62 of List II. The text applies the aspect theory and separates the entertainment element from the service element, rejecting the argument that Central licensing or service-tax law ousted State taxing power. It also treats the challenged rules on registration, security deposit, access, receipts, returns and assessment as valid compliance machinery referable to the Act. The privacy and arbitrariness objections were rejected because the inspection power was confined to statutory execution and the classification for taxation was not shown to be unconstitutional. Case-Laws VAT and Sales Tax Thu, 12 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264111