Levy of Entertainment tax on the 'costume' - Renting of costume ...

Court Rules Costume Rentals Exempt from Entertainment Tax Without Specific Legislative Provision; Tax Demands Deemed Unlawful.

December 5, 2022

Case Laws VAT and Sales Tax HC

Levy of Entertainment tax on the 'costume' - Renting of costume - It is well settled that the tax can be levied only when specially provided for and not by intendment. If the legislation was of the view that the renting of the costume should be included for the purpose of determination of the taxes, it could have specifically provided for under the Act which has not been done - demand of levy of tax as well as the penalty is without authority of law. - HC

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Levy of Entertainment tax on the 'costume' - Renting of costume ...

Court Rules Costume Rentals Exempt from Entertainment Tax Without Specific Legislative Provision; Tax Demands Deemed Unlawful.

December 5, 2022

Case Laws VAT and Sales Tax HC

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