https://www.taxtmi.com/caselaws?id=422298 Advertisement tax could not be levied on a multi-system operator that merely retransmitted third-party television signals, because the charging provision applied only to advertisements exhibited for payment at a place of entertainment. The court found that the operator received programming from broadcasters and retransmitted it to local cable operators or subscribers, but there was no ? no, avoid non-English. It was not shown that the operator independently exhibited advertisements or received consideration for advertisements. As the taxable incidence was not brought within the statutory provision, the levy was without jurisdiction and the notice, demand and penalty were quashed. en-us Thu, 05 May 2022 00:00:00 +0530 Fri, 13 May 2022 07:48:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422298 Advertisement tax could not be levied on a multi-system operator that merely retransmitted third-party television signals, because the charging provision applied only to advertisements exhibited for payment at a place of entertainment. The court found that the operator received programming from broadcasters and retransmitted it to local cable operators or subscribers, but there was no ? no, avoid non-English. It was not shown that the operator independently exhibited advertisements or received consideration for advertisements. As the taxable incidence was not brought within the statutory provision, the levy was without jurisdiction and the notice, demand and penalty were quashed. Case-Laws VAT and Sales Tax Thu, 05 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422298