https://www.taxtmi.com/caselaws?id=307996 A consolidated entertainment tax imposed on each connection given to a subscriber under Section 3AA, read with Rules 19A and 23A, must be assessed on a subscriber-wise basis because the taxable event depends on the end user receiving the cable connection. Assessment by reference to set top boxes recorded in the dealer's register, rather than identified subscribers, was inconsistent with the statutory scheme and an impermissible shortcut. The assessment orders and consequential demand notices were quashed, and the matter was remitted for fresh assessment in accordance with law. en-us Wed, 17 Apr 2019 00:00:00 +0530 Mon, 22 May 2023 20:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307996 A consolidated entertainment tax imposed on each connection given to a subscriber under Section 3AA, read with Rules 19A and 23A, must be assessed on a subscriber-wise basis because the taxable event depends on the end user receiving the cable connection. Assessment by reference to set top boxes recorded in the dealer's register, rather than identified subscribers, was inconsistent with the statutory scheme and an impermissible shortcut. The assessment orders and consequential demand notices were quashed, and the matter was remitted for fresh assessment in accordance with law. Case-Laws Indian Laws Wed, 17 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307996