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2018 (2) TMI 1430 - HC - VAT and Sales TaxEntertainment Tax u/s 6- A(4) of Karnataka Entertainment Tax Act, 1958 - “Bangalore Fashion Week” organized and held by the petitioner in Hotel Crown Plaza on 03.02.2012 - case of petitioner is that the Event organized by the petitioner did not fall within the four corners of the definition of ‘Entertainment’ as defined in Section 2(e)(iii) of the Act, 1958 as it was a Fashion Week, in which, the apparels and dresses of various manufacturers were put in exhibition on mannequins and even live models. Held that: - There is little doubt that the Event of ‘Bangalore Fashion Week” which included lifestyle parties, after Hour Parties, Press Conferences, display of designer products through mannequins and live models etc., would fall within the definition clauses and charging provisions of the said Act, 1958 - There is no doubt that the wide words employed in the said definition of ‘Entertainment’, which words are joined by the word “or” are by themselves of wide amplitude or import and there is neither any exclusion nor any separate inclusion in the said definition, because the legislature in its own wisdom already provided the wide words include all pervasive entertainments so as to cover all kinds of amusement, entertainment, exhibition or performance or pageant or a game or sport whether held in indoor or outdoor and made them taxable under the provisions of Section 3 of the said Act, 1958. The event organized by the petitioner clearly attracts the entertainment tax liability and there is no escape from the wide definition of “Entertainment” and charging provisions as contained in the Act itself. The overlapping of the words employed in the definition of ‘Entertainment’ is intended to cover different kinds of Events and things of entertainment and they cannot be construed in separate and water tight compartments. At this stage, there is no need to relegate the petitioner to the appellate channels, as provided under the said Act against the said impugned assessment order - petition dismissed - decided against petitioner.
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