Home Highlights June 2013 Year 2013 This

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1. Levy of Entertainment tax - Valuation - consideration towards the services excluding the service tax component or on both - No proof is available on records to show that...

2. Levy of purchase tax payable - purchase of turmeric - Section 12 (2) of the Tamil Nadu Value Added Tax, 2006 - There was a paradigms shift from TNGST Act, 1959 when...

3. Levy of Entertainment tax - online booking charges - The petitioners have pointed out that the internet and online facility of booking could not have been envisaged in...

4. Levy of entertainment tax post GST - introduction of the PGST Act has not taken away the power of the Municipality to collect the entertainment tax. To put it...

5. Doctrine of promissory estoppel - Grant of Concession upto 33% when Entertainment Tax paid in lump sum - The representation was only that the State Government had...

6. 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...

7. Levy of Entertainment Tax - “online booking charges” charged by a Cinema Hall Owner besides the “cost of ticket” for entry into the cinema hall - The measure of...

8. Direct-to-home (DTH) service - Levy of entertainment tax or service tax - Legislative powers of State Govt - It is the entertainment derived from the content that is the...

9. Liability to sales tax - sale of specifically named ships - all these being specific goods located outside the State of Tamil Nadu, the transactions are not chargeable...

10. 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....

11. VAT on sale of Duty Entitlement Pass Book (DEPB) - Transaction took place in Tamil Nadu or Maharashtra - Ascertained goods or not - Though DEPB is connected to Tuticorin...

12. Refund of duty deposited - Levy of Entertainment Duty / Tax - Constitutional validity - Activity of amusement park and the water sports activity - The petitioners are...

13. Levy of entertainment tax - participation in the activities provided by Polo Amusement to its subscribers’ guest, i.e. Sea Wave, Lazy River, Fun Slide, Kiddies Pool,...

14. Levy of Entertainments & Advertisements Tax - the MSO is undoubtedly an integral part of the chain of persons or agencies or organization providing such entertainment...

15. Levy of entertainment tax on entertainment content in DTH services – The court must make every effort to uphold the constitutional validity of a statute, even if that...