https://www.taxtmi.com/caselaws?id=197930 A State may levy entertainment duty on cable television within its taxing field, because entertainment taxation remains a distinct legislative sphere and is not displaced by Union regulation of cable networks. The levy was upheld as a valid tax on entertainment, with the operator permitted as the collection point and the measure linked to television sets or collection charges so long as it retained a rational nexus to the subject of tax. The constitutional challenges also failed: the classification was held to have a rational basis, the tax was not a per se restraint on business, and no separate legislation or unlawful delegation of sovereign power was required. en-us Mon, 17 Apr 2000 00:00:00 +0530 Thu, 18 Jan 2018 12:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197930 A State may levy entertainment duty on cable television within its taxing field, because entertainment taxation remains a distinct legislative sphere and is not displaced by Union regulation of cable networks. The levy was upheld as a valid tax on entertainment, with the operator permitted as the collection point and the measure linked to television sets or collection charges so long as it retained a rational nexus to the subject of tax. The constitutional challenges also failed: the classification was held to have a rational basis, the tax was not a per se restraint on business, and no separate legislation or unlawful delegation of sovereign power was required. Case-Laws VAT and Sales Tax Mon, 17 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197930