Court : Uttaranchal
Reported in : AIR2009Utr31; (2009)26VST649(NULL)
..... . entertainments 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 4-b of the u.p ..... of the said agency or organisation, by its branch office or subsidiary or representative in india or any agent appointed in india or by any person who acts on its behalf in any matter;the telecommunication (broadcasting and cable services) interconnection regulations 2004, provides definition of expression 'directed to home operator' in regulation 2 (k), as under:direct to home operator' means an operator licensed by the central government to distribute multi channel tv programmes in ku band by using a satellite system directly to subscriber's premises without passing through ..... . article 246 read with article 245 of the constitution of india empowers the parliament and the state legislatures to make the laws on the subjects mentioned in list i and list ii, respectively, while list iii consists of the topics on which parliament as well as the state legislatures have power to make law ..... the said amendment which is being quoted below was added in the bombay entertainments duty act, 1923, vide maharashtra act no. .....
Tag this Judgment!Court : Delhi
..... (supra), the 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. ..... in charge of, the management thereof; (iv) having licence to provide direct-to-home (dth) service, by the central government under section 4 of the indian telegraph act, 1885 (13 of 1885), and the indian wireless telegraphy act, 1933 (17 of 1933) and also include service provider of cable television signals and value added services, registered or licensed under the cable television network (regulation) act, 1995 (7 of 1995); xxxxxxxxxxxxxxxx (s) "subscriber" means a person who receives the signals of cable television network and ..... this doctrine is applied when the legislative competence of a legislature with regard to a particular enactment is challenged with reference to the entries in various lists and if there is a challenge to the legislative competence the courts will try to ascertain the pith and substance of such enactment in question is genuinely referable to the field of legislation allotted to the state under the constitutional scheme. 51. ..... the respondents have also relied on the decision of the bombay high court in the gem and jewellery export promotion council vs state of maharashtra [2013]. .....
Tag this Judgment!Court : Delhi
..... (supra), the 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. ..... in charge of, the management thereof; (iv) having licence to provide direct-to-home (dth) service, by the central government under section 4 of the indian telegraph act, 1885 (13 of 1885), and the indian wireless telegraphy act, 1933 (17 of 1933) and also include service provider of cable television signals and value added services, registered or licensed under the cable television network (regulation) act, 1995 (7 of 1995); xxxxxxxxxxxxxxxx (s) "subscriber" means a person who receives the signals of cable television network and ..... this doctrine is applied when the legislative competence of a legislature with regard to a particular enactment is challenged with reference to the entries in various lists and if there is a challenge to the legislative competence the courts will try to ascertain the pith and substance of such enactment in question is genuinely referable to the field of legislation allotted to the state under the constitutional scheme. 51. ..... the respondents have also relied on the decision of the bombay high court in the gem and jewellery export promotion council vs state of maharashtra [2013]. .....
Tag this Judgment!Court : Delhi
..... (supra), the 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. ..... in charge of, the management thereof; (iv) having licence to provide direct-to-home (dth) service, by the central government under section 4 of the indian telegraph act, 1885 (13 of 1885), and the indian wireless telegraphy act, 1933 (17 of 1933) and also include service provider of cable television signals and value added services, registered or licensed under the cable television network (regulation) act, 1995 (7 of 1995); xxxxxxxxxxxxxxxx (s) "subscriber" means a person who receives the signals of cable television network and ..... this doctrine is applied when the legislative competence of a legislature with regard to a particular enactment is challenged with reference to the entries in various lists and if there is a challenge to the legislative competence the courts will try to ascertain the pith and substance of such enactment in question is genuinely referable to the field of legislation allotted to the state under the constitutional scheme. 51. ..... the respondents have also relied on the decision of the bombay high court in the gem and jewellery export promotion council vs state of maharashtra [2013]. .....
Tag this Judgment!Court : Delhi
..... (supra), the 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. ..... in charge of, the management thereof; (iv) having licence to provide direct-to-home (dth) service, by the central government under section 4 of the indian telegraph act, 1885 (13 of 1885), and the indian wireless telegraphy act, 1933 (17 of 1933) and also include service provider of cable television signals and value added services, registered or licensed under the cable television network (regulation) act, 1995 (7 of 1995); xxxxxxxxxxxxxxxx (s) "subscriber" means a person who receives the signals of cable television network and ..... this doctrine is applied when the legislative competence of a legislature with regard to a particular enactment is challenged with reference to the entries in various lists and if there is a challenge to the legislative competence the courts will try to ascertain the pith and substance of such enactment in question is genuinely referable to the field of legislation allotted to the state under the constitutional scheme. 51. ..... the respondents have also relied on the decision of the bombay high court in the gem and jewellery export promotion council vs state of maharashtra [2013]. .....
Tag this Judgment!Court : Delhi
..... (supra), the 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. ..... in charge of, the management thereof; (iv) having licence to provide direct-to-home (dth) service, by the central government under section 4 of the indian telegraph act, 1885 (13 of 1885), and the indian wireless telegraphy act, 1933 (17 of 1933) and also include service provider of cable television signals and value added services, registered or licensed under the cable television network (regulation) act, 1995 (7 of 1995); xxxxxxxxxxxxxxxx (s) "subscriber" means a person who receives the signals of cable television network and ..... this doctrine is applied when the legislative competence of a legislature with regard to a particular enactment is challenged with reference to the entries in various lists and if there is a challenge to the legislative competence the courts will try to ascertain the pith and substance of such enactment in question is genuinely referable to the field of legislation allotted to the state under the constitutional scheme. 51. ..... the respondents have also relied on the decision of the bombay high court in the gem and jewellery export promotion council vs state of maharashtra [2013]. .....
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. ..... 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 ..... impugned 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. ..... , 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. .....
Tag this Judgment!Court : Supreme Court of India
..... *** the right to participate in the draw under a lottery ticket remains a valuable right till the draw takes place and it is for this reason that licensed agents or wholesalers or dealers of such tickets are enabled to effect sales thereof till the draw actually takes place and as such till then the lottery tickets constitute their stock-in-trade and therefore a merchandise ..... chamarbaugwala (supra) were reiterated as under:- 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. ..... earlier to 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 article 301 of the ..... the said act provided for regulation of betting and gambling in entry 36 of list ii and the power to impose taxes on luxuries, including taxes on entertainments, amusements, betting and gambling under entry 50 of list ii. ..... (supra), the petitioner therein questioned 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. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1993Bom384; (1993)95BOMLR610
..... 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 ..... 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 business of a race course company in all its branches; '' (c) to establish any clubs, hotels or other conveniences; (d) to carry on the business of horse-keepers, tavern keepers, licensed victuallers and refreshment purveyors; (e) to carry on in all its branches the business of breeding and training horses; (f) to establish, maintain and carry on any school or other establishment for the ..... '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 .....
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