JUDGMENT

Anil R. Dave, J. —

1. Leave granted.

2. Being aggrieved by the Judgement and Order dated 13.5.2010, delivered in SCA Nos. 13586-13589/2009 by the High Court of Gujarat at Ahmedabad, these appeals have been filed by the appellants-assessees.

3. The facts in a nutshell are that the appellants are engaged in transmitting signals from their ‘Head Ends’ located at Ahmedabad to various cable operators, who in turn receive the same and transmit by way of cables to their subscribers. According to the appellants, they are not liable to pay Entertainment Tax under the provisions of the Gujarat Entertainment Tax Act, 1977 (hereinafter referred to as ‘the Act’). According to the appellants, they are transmitting signals to cable operators and the cable operators thereafter transmit signals to actual subscribers who are entertained. In the circumstances, according to the appellants, they are neither ‘Proprietors’ nor providing any entertainment to anyone and, therefore, they are not liable to pay any tax under the Act.

4. On the other hand, the case of the respondent authorities is that the appellants did not get themselves registered under the Act on the pretext that they are not pro