TMI BlogLevy of Entertainment tax - online booking charges - The petitioners have pointed out that the internet...Levy of Entertainment tax - online booking charges - The petitioners have pointed out that the internet and online facility of booking could not have been envisaged in 1939 when the Tamil Nadu Entertainment Tax Act was enacted as a result that a charge in this regard will necessarily stand outside the ambit of ‘entertainment’ - the enactment provides for the State to levy a tax on entertainment and such an enactment is expected to be dynamic and take within its stride all progress in avenues of ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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