https://www.taxtmi.com/caselaws?id=340124 Section 7 of the Delhi Entertainments and Betting Tax Act, read with Section 2(o) and Rule 26, is explained as making entertainment tax collectible by the proprietor of the cable television network that actually reaches the subscriber. On this construction, an MSO is liable only where it directly provides cable service to subscribers; where service is routed through independent LCO networks, liability attaches to the LCO as proprietor of that last-mile network. The text also states that an administrative circular cannot create joint and several liability or shift tax collection contrary to the statute, so the circular dated 17.12.2012 and notices based on it were invalid. en-us Thu, 09 Mar 2017 00:00:00 +0530 Wed, 21 Mar 2018 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340124 Section 7 of the Delhi Entertainments and Betting Tax Act, read with Section 2(o) and Rule 26, is explained as making entertainment tax collectible by the proprietor of the cable television network that actually reaches the subscriber. On this construction, an MSO is liable only where it directly provides cable service to subscribers; where service is routed through independent LCO networks, liability attaches to the LCO as proprietor of that last-mile network. The text also states that an administrative circular cannot create joint and several liability or shift tax collection contrary to the statute, so the circular dated 17.12.2012 and notices based on it were invalid. Case-Laws VAT and Sales Tax Thu, 09 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340124