Court : Uttaranchal
Reported in : AIR2009Utr31; (2009)26VST649(NULL)
..... and betting tax act, 1979 and that of 'cable service' and 'cable television network', quoted above, and the definitions of expressions 'broadcasting' and 'broadcasting agency and organisation' given in the finance act, 1994 (as amended), this court is of the clear view that the broadcasting agency or organization which is providing entertainment without cables cannot be said to be covered by section ..... took the view that the cable television operators are fully covered under the entertainments and betting tax act, 1979, and the writ petitions of the petitioners were dismissed.11 ..... betting tax act, 1979, which empowers the state government to levy tax ..... entertainments and betting tax act, 1979, was enacted by the legislature of state of uttar pradesh (applicable to the state of uttarakhand) as the subject matter relating to entertainment tax was covered under entry 62 of list ii (state list) of schedule vii ..... entertainments and betting tax act, 1979 read with definition of 'cable service' quoted above, it is clear that direct to home service which uses the technology of transmission of electromagnetic waves through beams, and not through ..... being quoted below was added in the bombay entertainments duty act, 1923, vide maharashtra act no. ..... ., wherein the allahabad high court has taken the view that where on account of progress being made by the society arid development in science and technology, the courts are confronted with new problems which had not been visualised at the (time when the .....
Tag this Judgment!Court : Delhi
..... hon'ble supreme court has interpreted the expression entertainment as used in section 2 (3) of the uttar pradesh entertainment and betting tax act, 1937, which is akin to section 2(i) of the act which defines the word 'entertainment' and section 3 of the uttar pradesh entertainment and betting tax act, 1937, is akin to section 6 of the act. ..... this batch of writ petitions challenge the vires of the second explanation to section 2(m) of the delhi entertainment and betting tax act ( debt act or the act ), introduced with retrospective effect from 01.04.1998 by amendment (notification no.f.14(9)/la- 2012 /cons2laww/148 hereafter impugned notification or impugned amendment ..... shall also prepare and submit to the commissioner or any other officer authorised by him, within fifteen days from the date of entertainment a full and true account of the tickets issued at different rates and the gross amount collected from the sale thereof along with the counterfoils of used tickets and all the unused ..... also relied on the decision of the bombay high court in the gem and jewellery export promotion council vs state of maharashtra [2013]. ..... granted a certificate shall be issued to the applicant by the commissioner or the officer authorised by him and the same shall, on demand, be produced before an inspection officer. ..... is granted a certificate shall be issued to the applicant by the commissioner or any other officer authorised by him and the same shall, on demand be produced before an inspecting officer. .....
Tag this Judgment!Court : Delhi
..... hon'ble supreme court has interpreted the expression entertainment as used in section 2 (3) of the uttar pradesh entertainment and betting tax act, 1937, which is akin to section 2(i) of the act which defines the word 'entertainment' and section 3 of the uttar pradesh entertainment and betting tax act, 1937, is akin to section 6 of the act. ..... this batch of writ petitions challenge the vires of the second explanation to section 2(m) of the delhi entertainment and betting tax act ( debt act or the act ), introduced with retrospective effect from 01.04.1998 by amendment (notification no.f.14(9)/la- 2012 /cons2laww/148 hereafter impugned notification or impugned amendment ..... shall also prepare and submit to the commissioner or any other officer authorised by him, within fifteen days from the date of entertainment a full and true account of the tickets issued at different rates and the gross amount collected from the sale thereof along with the counterfoils of used tickets and all the unused ..... also relied on the decision of the bombay high court in the gem and jewellery export promotion council vs state of maharashtra [2013]. ..... granted a certificate shall be issued to the applicant by the commissioner or the officer authorised by him and the same shall, on demand, be produced before an inspection officer. ..... is granted a certificate shall be issued to the applicant by the commissioner or any other officer authorised by him and the same shall, on demand be produced before an inspecting officer. .....
Tag this Judgment!Court : Delhi
..... hon'ble supreme court has interpreted the expression entertainment as used in section 2 (3) of the uttar pradesh entertainment and betting tax act, 1937, which is akin to section 2(i) of the act which defines the word 'entertainment' and section 3 of the uttar pradesh entertainment and betting tax act, 1937, is akin to section 6 of the act. ..... this batch of writ petitions challenge the vires of the second explanation to section 2(m) of the delhi entertainment and betting tax act ( debt act or the act ), introduced with retrospective effect from 01.04.1998 by amendment (notification no.f.14(9)/la- 2012 /cons2laww/148 hereafter impugned notification or impugned amendment ..... shall also prepare and submit to the commissioner or any other officer authorised by him, within fifteen days from the date of entertainment a full and true account of the tickets issued at different rates and the gross amount collected from the sale thereof along with the counterfoils of used tickets and all the unused ..... also relied on the decision of the bombay high court in the gem and jewellery export promotion council vs state of maharashtra [2013]. ..... granted a certificate shall be issued to the applicant by the commissioner or the officer authorised by him and the same shall, on demand, be produced before an inspection officer. ..... is granted a certificate shall be issued to the applicant by the commissioner or any other officer authorised by him and the same shall, on demand be produced before an inspecting officer. .....
Tag this Judgment!Court : Delhi
..... hon'ble supreme court has interpreted the expression entertainment as used in section 2 (3) of the uttar pradesh entertainment and betting tax act, 1937, which is akin to section 2(i) of the act which defines the word 'entertainment' and section 3 of the uttar pradesh entertainment and betting tax act, 1937, is akin to section 6 of the act. ..... this batch of writ petitions challenge the vires of the second explanation to section 2(m) of the delhi entertainment and betting tax act ( debt act or the act ), introduced with retrospective effect from 01.04.1998 by amendment (notification no.f.14(9)/la- 2012 /cons2laww/148 hereafter impugned notification or impugned amendment ..... shall also prepare and submit to the commissioner or any other officer authorised by him, within fifteen days from the date of entertainment a full and true account of the tickets issued at different rates and the gross amount collected from the sale thereof along with the counterfoils of used tickets and all the unused ..... also relied on the decision of the bombay high court in the gem and jewellery export promotion council vs state of maharashtra [2013]. ..... granted a certificate shall be issued to the applicant by the commissioner or the officer authorised by him and the same shall, on demand, be produced before an inspection officer. ..... is granted a certificate shall be issued to the applicant by the commissioner or any other officer authorised by him and the same shall, on demand be produced before an inspecting officer. .....
Tag this Judgment!Court : Delhi
..... hon'ble supreme court has interpreted the expression entertainment as used in section 2 (3) of the uttar pradesh entertainment and betting tax act, 1937, which is akin to section 2(i) of the act which defines the word 'entertainment' and section 3 of the uttar pradesh entertainment and betting tax act, 1937, is akin to section 6 of the act. ..... this batch of writ petitions challenge the vires of the second explanation to section 2(m) of the delhi entertainment and betting tax act ( debt act or the act ), introduced with retrospective effect from 01.04.1998 by amendment (notification no.f.14(9)/la- 2012 /cons2laww/148 hereafter impugned notification or impugned amendment ..... shall also prepare and submit to the commissioner or any other officer authorised by him, within fifteen days from the date of entertainment a full and true account of the tickets issued at different rates and the gross amount collected from the sale thereof along with the counterfoils of used tickets and all the unused ..... also relied on the decision of the bombay high court in the gem and jewellery export promotion council vs state of maharashtra [2013]. ..... granted a certificate shall be issued to the applicant by the commissioner or the officer authorised by him and the same shall, on demand, be produced before an inspection officer. ..... is granted a certificate shall be issued to the applicant by the commissioner or any other officer authorised by him and the same shall, on demand be produced before an inspecting officer. .....
Tag this Judgment!Court : Kerala
Reported in : [2003]131STC538(Ker)
..... so, in our opinion, the tribunal was fully justified in holding that the activity of converting the used waste lubricating oil into usable lubricating oil is not a refining process and as such not covered by the explanation ii to section 2(17) of the bombay sales tax act and allowing the assessee the benefit of resale claim in respect of the sale of such refined lubricating oil. ..... referring to the definition of 'manufacture' in section 2(17) of the bombay sales tax act it was observed thus :'the purpose of section 8 is that, where substantially the goods purchased are resold, there should be a deduction of the turnover on which purchase tax has already been paid. ..... state of karnataka [1986] 63 stc 239 besides the decisions of the bombay high court and held that the activity of converting the used waste lubricating oil into usable lubricating oil was not a refining process and as such was not covered by explanation ii to section 2(17) of the bombay sales tax act, 1959. ..... coco fibres [1991] 80 stc 249 the supreme court considered the question as to whether conversion of coconut husk to coconut fibre involves manufacture in the context of the provisions of section 5a of the kerala general sales tax act and the supreme court had noted that the word 'manufacture' has not been defined under the act and therefore the meaning of the word known in commercial parlance has to be looked into. ..... commercial tax officer [1960] 11 stc 827, state of maharashtra v. ..... in state of maharashtra v. .....
Tag this Judgment!Court : Karnataka
Reported in : 2008(2)KarLJ509; ILR2007(4)Kar5014; 2007(4)KCCR2628
..... sufficient territorial nexus to entitle the state legislature to collect the tax from the petitioners who carry on the prize competitions through the medium of a newspaper printed and published outside the state of bombay.thus the central act is with respect to betting and gambling under entry 34 of list ii and the taxing sections of the mysore act are with respect to tax on betting and gambling under entry 62. ..... context, the apex court held that the state cannot impose ban on the sale of lotteries conducted by the government of other states within the state of maharashtra as the regulation of lotteries is the subject to be exclusively dealt with by the parliamentary legislation traceable to entry 40 of list i. ..... state of maharashtra reported in : [1984]2scr440 that the expression 'betting and gambling' includes and has always been understood to have included the conduct ..... the commissioner of sales tax maharashtra state and ors. ..... as there was no parliamentary legislation banning of the lotteries in maharashtra state, the high court struck down the order impugned in the ..... the commissioner of sales tax maharashtra state and ors. in ..... in the said matter was relating to regulation of lotteries in maharashtra state by prohibiting the other state lotteries in maharashtra.in the case of state of haryana v. ..... , the question before the apex court was whether ban can be imposed by the state of maharashtra, on sale of lottery tickets within the state of maharashtra, conducted by the other states. .....
Tag this Judgment!Court : Supreme Court of India
..... that, the bombay high court had observed that the amendment made to the bombay lotteries and prize competition control and tax act, 1948 ( bombay act for short) was unconstitutional and that the taxes imposed under the provisions of the bombay act were hit by ..... for the reasons stated above, we have come to the conclusion that the impugned law is a law with respect to betting and gambling under entry 34 and the impugned taxing section is a law with respect to tax on betting and gambling under entry 62 and that it was within the legislative competence of the state legislature to have enacted it. ..... section 20 of the act authorizes certain officers of the state government to conduct inspection of documents and searches, and effect seizure of accounts or documents pertinent to the assessment under the act ..... accorded recognition of trade, business or commerce and were always regulated and taxing the lottery, gambling and betting was with the objective as noted by the constitution bench in the case of state of bombay v. r.m.d. ..... the ban sought to be imposed by the government of maharashtra on sale within the state of maharashtra of tickets of lotteries conducted by the government of other states ..... state of maharashtra [1984 (2) scc292 wherein this court considered whether the state of maharashtra could impose a ban on the sale of lottery tickets of other states, by relying on an executive order of the president under article 258 (1) of the constitution which entrusted the state government with .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1993Bom384; (1993)95BOMLR610
..... one; 4) but for the provisions of the act of 1912, some of the activities like betting on horse races conducted by the turf club are illegal and prohibited under the general law; 5) conditions of licence for racing and restrictions imposed thereunder are essentially regulatory in nature and are also to protect the revenue in the form of entertainment duty under the bombay entertainment duty act and tax on betting under the bombay betting tax act;6) the government neither holds the share ..... intend to hold horse-races over and above fifty five days in a racing year, the licensees shall make an application in writing seeking permission for the same to the additional chief secretary (home) to the government of maharashtra, home department, well in advance by giving reasons in support thereof which permission may or may not be granted by the government, upon such conditions including that of the payment of additional licence fee as the government may ..... under these conditions, the government has a power to audit the accounts and the balance-sheet. ..... 'section 4(3) of the said act provides: 'the state government may by such licence authorise the licensee to grant, subject to such conditions as shall be specified by the state government in such licence, a licence or permit to any book-maker to carry on his business or vocation or to act as a book-maker or turf commission agent in respect of horse-races held on a race-course, being a race-course which is situated in this state or outside it .....
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