Entertainment tax payable on organizing trade fairs at Pragati Maidan

Govt. of NCT of Delhi & Ors. Vs Indian Trade Promotion Org. & Ors (Delhi High Court) Delhi High Court held that the respondent organizing trade fairs at Pragati Maidan, New Delhi is liable to pay entertainment tax. Accordingly, order passed by Financial Commissioner setting aside levy of entertainment tax held unsustainable. Facts- It is the case of the petitioners that respondent 1 is an authority organizing Trade Fairs in the area commonly known as Pragati Maidan, New Delhi. It is stated that respondent No.1 charges admission fee in the form of ticket to allow people to visit fairs a...