Supreme Court · 2005 INSC 146 · Decided 16 March 2005
State of West Bengal and ORS. v. Purvi Communication PVT. LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 146 · [2005] 2 S.C.R. 954
- Case number
- CIVIL APPEAL No. 2508/2001
- Decided
- 16 March 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286
Headnote
West Bengal Entertainment-cum-Amusement Tax Act, 1982 with C amendments; Section 4(A)(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- D tax-Constitutionality of-Dismissed by Taxation Tribunal-Allowed by High Court holding that Section 4(A)(4a)(ii) of 1982 Act is ultra vires the Constitution-On appeal, Held : Cable Operator transmits signals to sub-cable operators under a franchise agreement-No entertainment to
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