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VAT - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Levy of entertainment tax on entertainment content in DTH ...

Case Laws     VAT and Sales Tax

September 3, 2014

Levy of entertainment tax on entertainment content in DTH services – The court must make every effort to uphold the constitutional validity of a statute, even if that requires giving the statutory provision a strained meaning, or narrower or wider meaning, than what appears on the face of it. It is only when all efforts to do so fail should the court declare a statute to be unconstitutional. - HC

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