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2014 (11) TMI 1172 - HC - VAT and Sales TaxEntertainment Tax - nature of the exhibition conducted by the petitioner - Held that: - The exhibition conducted by the petitioner included live fashion show by designers which according to the petitioner, is not an entertainment but promotion where instead of mannequins, it was demonstrated by live models - There is a statutory appeal available to the petitioner before the Karnataka Appellate Tribunal on the order of the Joint Commissioner of Commercial Taxes. The petitioner has to exhaust his remedy before the Karnataka Appellate Tribunal before he approaches this Court - petition disposed off.
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