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2018 (7) TMI 1699

Levy 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 .....

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Mr. Pritesh Kapur, Adv., Ms. Hemantika Wahi, AOR, Ms. Jesal Wahi, Adv., Ms. Vishakha, Adv. And Ms. Mamta Singh, Adv. ORDER 1. Leave granted. 2. The appellant - Assessee is an Event Organizer who had arranged a live musical concert in the Sardar Patel Stadium, Navrangpura, Ahmedabad on 23rd December, 2016. Entertainment tax under Section 3 of the Gujarat Entertainments Tax Act, 1977 (for short the Act ) on the gate receipts of the musical program has been levied which was questioned by the appel .....

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by issuance of notification in the Official Gazette and upon fulfillment of the conditions specified therein. One such condition for grant of exemption is that the entertainment must be provided for educational, medical, cultural, charitable, or such other purpose. 7. A perusal of the order of the High Court would go to show that the primary ground for rejection of the appellant s claim is that the musical concert organized by the appellant was not for the purposes of promotion of cultural acti .....

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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. 10. We have read and considered the speech of the Hon ble Finance Minister which had led to the amendment of the Act by incorporation of Section 3A and what we find therefrom is that all kinds of musical programmes, without any qualification, have been sought to be taken out .....

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