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Imposition/levy of entertainment tax by the petitioners - ...


High Court Upholds Entertainment Tax on Ticket Fees for Trade Fairs at Pragati Maidan, Despite Business Promotion Focus.

October 6, 2023

Case Laws     VAT and Sales Tax     HC

Imposition/levy of entertainment tax by the petitioners - admission fee in the form of ticket to allow people to visit trade fairs / Pragati Maidan - There are regulated hours for the purposes of trade and commerce, where the main purpose apparently is promotion of trade and business, however there is no challenge to the fact that entry of general public is not restricted, and people of all ages and genders visit the site for a variety of gratification, entertainment or amusement on payment of additional or higher charges/fee. - entertainment tax liability confirmed - HC

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