Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 2018 (7) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 1699 - SC - VAT and Sales TaxLevy of Entertainment tax - gate receipts of the musical program - Section 3 of the Gujarat Entertainments Tax Act, 1977 - Held that:- Section 3 of the Act is the charging section whereas Section 3A of the Act makes certain forms of entertainments non-taxable. If a form of entertainment is not taxable under Section 3A of the Act we do not see how the requirement of exemption and necessity to conform to the requirement of exemption can apply to a non-taxable form of entertainment. All kinds of musical programmes, without any qualification, have been sought to be taken out of the purview of the charging section by incorporation of Section 3A. If that is so, there is no no substance in the arguments advanced on behalf of the State; neither it can be agreed with the reasoning of the High Court. The High Court could not have imposed the requirement of the entertainment to be for educational, cultural or charitable purpose when the form of entertainment in question is included in Schedule III to the Act - appeal allowed - decided in favor of appellant.
|