https://www.taxtmi.com/caselaws?id=27751 The West Bengal Entertainment-cum-Amusements Tax Act, 1982 was held unconstitutional insofar as it imposed tax on television set holders because the levy operated on the programme received through television and thereby burdened the freedom of intercourse under article 301. Television was treated as a medium of non-commercial intercourse, so the State's taxing power remained subject to Part XIII. The Act was not saved by article 304(a), and it failed under article 304(b) because no Presidential sanction or subsequent assent had been obtained and the levy was not shown to be a reasonable restriction in public interest. The Act was therefore declared ultra vires and void. en-us Thu, 02 Feb 1984 00:00:00 +0530 Mon, 15 Feb 2010 17:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27751 The West Bengal Entertainment-cum-Amusements Tax Act, 1982 was held unconstitutional insofar as it imposed tax on television set holders because the levy operated on the programme received through television and thereby burdened the freedom of intercourse under article 301. Television was treated as a medium of non-commercial intercourse, so the State's taxing power remained subject to Part XIII. The Act was not saved by article 304(a), and it failed under article 304(b) because no Presidential sanction or subsequent assent had been obtained and the levy was not shown to be a reasonable restriction in public interest. The Act was therefore declared ultra vires and void. Case-Laws Income Tax Thu, 02 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27751