Entertainment Tax leviable on payment for Admission to Live Concert of Thiru Yanni

Black and White Media India Vs Principal Secretary and Commissioner of Commercial Taxes (Madras High Court) It is stated that ‘amusement’ means any amusement, for which the persons are required to make payment for admission to any amusement arcade or amusement park or theme park or the like by whatever name called. Thus, whether it is a music concert or dancing and other amusement held for public on payment of ticket or any other form of entertainment would fall under the definition so as to impose entertainment tax under the provisions of the Act. Therefore, once the live music co...