Renting of costume used in water park is not subjected to entertainment tax

Anandi Water Park Resorts And Club Pvt. Ltd. Vs State of UP (Allahabad High Court)

Allahabad High Court held that costume used in the water park would neither fall within the definition of words ‘instrument’ or ‘contrivance’ hence renting on ‘costumes’ cannot be included in the term ‘payment for admission’ as defined under Section 2(l)(iii) of The Uttar Pradesh Entertainment and Betting Tax Act, 1979 and not subject to entertainment tax.

Facts-

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