The State Of West Bengal & Ors vs Purvi Communication Pvt. Ltd. & Ors

The Supreme Court upheld the High Court's decision declaring clause (ii) of sub-section (4a) of Section 4A of the West Bengal Entertainment-cum-Amusement Tax Act, 1982, as amended by the West Bengal Finance Act, 1998, ultra vires to the Constitution. The Court emphasized that the imposition of tax on Multi System Operators (MSOs) for transmitting signals to sub-cable operators was unconstitutional as it violated the principles of legislative competence. Consequently, the appeal by the State of West Bengal was dismissed, affirming the High Court's ruling.