STATE OF WEST BENGAL vs PURVI COMMUNICATION PVT. LTD. .

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 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. The judgment affirmed the High Court's ruling, thereby protecting the operational framework of MSOs under the Cable Television Networks (Regulation) Act, 1995.