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2018 (9) TMI 301 - HC - VAT and Sales TaxLevy of Entertainment Tax - Fashion show organized by appellant - penalty - whether the event in question, a fashion show organised by the appellant, falls within the expression ‘entertainment’ and there had been ‘payment for admission’ so as to attract the relevant charging provisions of the Act, 1958? Held that:- A bare look at the definition of 'entertainment' in the Act of 1958 is sufficient to find that the expression has been defined in too wide and broad terms which undoubtedly take within their sweep an event like the one organised by the appellant, namely, a fashion show, which was sponsored by the interested manufacturers or business houses and which comprised of lifestyle parties, after-hour parties, press conferences, and exhibition of designer products/apparels by live models walking on the ramp and on mannequins. The said event definitely falls within the expressions 'exhibition' as also 'performance', apart that it would also answer to the description of an amusement for recreation and entertainment and even of a pageant. In a cumulative effect of the activities of the event in question, we are in no doubt that they were of such exhibitions and performances, which indeed provide amusement and entertainment - The event organised by the appellant, therefore, clearly answers to the wide definition of 'entertainment' per sub-clause (iii) of clause (e) of Section of 2 of the Act of 1958. Element of 'payment for admission' - Held that:- The receipts of the appellant directly answer to the description of 'payment for admission' under the Act of 1958; and when such payment for admission was received by the appellant for the event in question, which had been an 'entertainment' for the purpose of the Act of 1958, there is no escape for the appellant from the liability thereunder. Appeal dismissed - decided against appellant.
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