Case Law Details
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 concert falling under the definition of amusement under Section 3(2-A) and an entertainment tax on such amusement is to be levied under Section 4(F) of the Act, the clarificatory order impugned would reveal that the definition provided under the Act as well as the entertainment defined are considered by the First Respondent and accordingly, it was clarified that the legendary Thiru Yanni Live Concert conducted on 14.04.2014 and 15.04.2014 at Nehru Indoor Stadium would fall within the meaning of amusement and an entertainment tax shall be levied and paid to the State Government at the rate of ten percent on each payment for admission to the live concert on the said dates.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
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