https://www.taxtmi.com/caselaws?id=438082 The multi system operator was treated as the taxable person under the Bihar Entertainment Tax Act, 1948 because the charging scheme fastened the levy on the giving of connection to the subscriber, and the operator retained dominant control over transmission, set-top box activation, billing, and network management while the local cable operator acted only as an intermediary. The Court further held that entertainment tax under the old State regime could not survive after the 101st Constitutional Amendment, as amended Entry 62 confines such levy to local self-government institutions and the saving provisions for goods or services taxes did not preserve State collection under the Bihar Act. The impugned assessment was therefore set aside. 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 The multi system operator was treated as the taxable person under the Bihar Entertainment Tax Act, 1948 because the charging scheme fastened the levy on the giving of connection to the subscriber, and the operator retained dominant control over transmission, set-top box activation, billing, and network management while the local cable operator acted only as an intermediary. The Court further held that entertainment tax under the old State regime could not survive after the 101st Constitutional Amendment, as amended Entry 62 confines such levy to local self-government institutions and the saving provisions for goods or services taxes did not preserve State collection under the Bihar Act. The impugned assessment was therefore set aside. Case-Laws VAT / Sales Tax Thu, 18 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438082