Supreme Court · 2013 INSC 258 · Decided 16 April 2013
M/S Tata SKY LTD. v. State of M.P. and Others
- Court
- Supreme Court of India
- Citation
- 2013 INSC 258 · [2013] 2 S.C.R. 849
- Case number
- CIVIL APPEAL No. 3882/2013
- Decided
- 16 April 2013
- Bench
- AFTAB ALAM, RAJENDRA MAL LODHA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
MADHYA PRADESH ENTERTAINMENT DUTY AND ADVERTISEMENTS TAX ACT, 1936: ss.2(a};2(b),2(d)(iv), 3 and 4 - Levy of entertainment duty A B c on Direct to Home (DTH) entertainment service for the period 5-5-2008 to 1-4-2011 - Held: DTH is not covered by provisions of s.3 read with ss.2(a),. 2(b) and 2(d) nor any of modes provided ul D s.4(2) can be made applicable for collection of duty on DTH - Therefore, 1936 Act cannot be extended to cover DTH operations being carried out by appellants -Indian Telegraph Act, 1885 - s. 4 - Indian· Telegraphy Act, 1933 - Madhya~ Pradesh Entertainment
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