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Home Highlights December 2023 Year 2023 This

Refund of duty deposited - Levy of Entertainment Duty / Tax - ...


High Court Upholds Entertainment Duty on Amusement Parks, Dismisses Legislative Debate Arguments and Refund Request.

December 9, 2023

Case Laws     VAT and Sales Tax     HC

Refund of duty deposited - Levy of Entertainment Duty / Tax - Constitutional validity - Activity of amusement park and the water sports activity - The petitioners are not justified in relying upon the views of some members in the course of the debates in the Legislative Assembly for interpretation of provisions of Entertainment Duty Act when the Act itself is clear on this issue - HC

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