https://www.taxtmi.com/caselaws?id=438082 HC held that under the Bihar Entertainment Tax Act, 1948, both MSOs and LCOs could fall within the definition of "proprietor" and, in principle, be liable for entertainment tax on cable services. However, relying on the 101st Constitutional Amendment, the court found that the State's power under amended Entry 62, List II is confined to taxes levied and collected by local self-government institutions. Consequently, the State and its authorities stood denuded of competence to levy or collect entertainment tax under the 1948 Act after the amendment. In absence of any valid transitional or saving provision, even pre-amendment dues could not be collected. The impugned orders were quashed and the petition allowed. en-us Thu, 18 May 2023 00:00:00 +0530 Fri, 28 Nov 2025 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438082 HC held that under the Bihar Entertainment Tax Act, 1948, both MSOs and LCOs could fall within the definition of "proprietor" and, in principle, be liable for entertainment tax on cable services. However, relying on the 101st Constitutional Amendment, the court found that the State's power under amended Entry 62, List II is confined to taxes levied and collected by local self-government institutions. Consequently, the State and its authorities stood denuded of competence to levy or collect entertainment tax under the 1948 Act after the amendment. In absence of any valid transitional or saving provision, even pre-amendment dues could not be collected. The impugned orders were quashed and the petition allowed. Case-Laws VAT / Sales Tax Thu, 18 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438082