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2007 (11) TMI 398 - SC - Indian LawsWhether entertainment tax was payable by the appellant in respect of a fashion show held at Gorakhpur in Uttar Pradesh on July 9, 2000 at St. Andrews Inter College for the selection of "Mr. Gorakhpur" and "Miss Gorakhpur"? Held that:- Appeal dismissed. We are inclined to agree with Mr. Dwivedi that the fashion show was held with full knowledge that entertainment tax was payable in respect thereof and that though tickets may not have been issued in respect of the programme and only invitation cards had been issued, the same was merely a subterfuge for the purpose of evading and/ or avoiding payment of entertainment tax. It is difficult to believe that the fashion show was held with the object of educating prospective students who would be interested in joining the Institute of Art, Fashion Designing and Modelling and was, therefore, exempt under section 11(3) of the 1979 Act, as the advertisement referred to above indicates the object of the show was to invite people to come and watch the new world of glamour and modelling and to see the world of exotic fashion in Gorakhpur itself.
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