No Entertainment Duty on Billiard Tables used exclusively by Club members

Santacruz Gymkhana Vs State of Maharashtra (Bombay High Court) Demand of entertainment duty on billiard tables Law as laid down by the Nagpur Bench of this Court in Gondwana Club (supra) will squarely apply to these petitions as well. Paragraphs 5 and 6 of Gondwana Club (supra) read as under :- The word “entertainment” is defined by the provisions of Section 2(a) of the Act. The relevant provisions of Section 2(a) of the Act provide that entertainment includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment. In the instant case, we are concer...