Supreme Court of India
State of West Bengal and Ors. v. Purvi Communication Pvt. Ltd. and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the foregoing, a tax on mere receiving and/or F transmitting of signals will not fall under Entry 62 List II at all and would be the subject of exclusive parliamentary competence under Entry 31 read with Entry 97 of List I. (K) Without prejudice, in the alternative, in any event the respondent assesses are MSOs and not cable operators and do not fall under G the impugned Act of 1982.
Judgment, page 18
From the headnote
West Bengal Entertainment-cum-Amusement Tax Act, 1982 with amendments; Section 4( )(4a)(ii)/Cable Television Networks (Regulations) Act, 1955/Constitution of India, 1950, Article 286; Entry 62 of List-fl of Seventh Schedule: Transmission of T. V. Signals by Multi System Cable Operator to sub- cable Operators against a price-Levy of entertainment tax-Constitutionality of-Dismissed by Taxation Tribunal-Allowed by High Court holding that Section 4( )(4a)(ii) of 1982 Act is ultra vires the Constitution-On appeal, Held : Cable Operator transmits signals to sub-cable operators under a franchise
Where later benches applied it
Of those, 1 followed
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