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List II,
Entry. 62--Taxes on entertainments--Andhra Pradesh
Entertainment Tax Act, 1039--Constitutional Validity
of--Question as to legislative ... State
Legislature--Factors to be consiseres.
Andhra Pradesh Entertainment Tax Act 1939--Sections 4 and
5--Pre and post amendment
Supreme Court of India
provides for two modes of levy of entertainment tax on
cinemas. Sub-section (1) of Section 3 says that subject ... made under
the proviso to this sub-section, an entertainment tax at
such rate........:. The proviso to sub-section
Supreme Court of India
SCALE (1)643
ACT:
Tamil Nadu Entertainment Tax Act, 1939 : Section 5A(1)
(As amended ... Constitutional validity of.
Cinema Theatres-Entertainment Tax-Levy on the basis of
'admission system' and 'compositionsystem'-Classification of
theatres
Supreme Court of India
consumers/viewers/households are
taxed for the purpose of entertainment tax and it is only in West Bengal that
such ... situation has been created.
Aggrieved by the imposition of entertainment tax and the demand
notices issued, the respondents challenged
Supreme Court of India
Special Leave involves
the question as to whether entertainment tax was
payable by the appellant in respect of a fashion ... basis of enquiry, it was found that
entertainment tax had not been paid for performing
the aforesaid fashion show
Supreme Court of India
Supreme Court of India
Entertainment Tax Officer vs Ambae Picture Palace on 28 October, 1993 Equivalent citations ... Bench: Y Dayal
PETITIONER:
ENTERTAINMENT TAX OFFICER
Vs.
RESPONDENT:
AMBAE PICTURE PALACE
DATE OF JUDGMENT28/10/1993
BENCH:
YOGESHWAR
Supreme Court of India
Clause (i)
of Section 2 of the Karnataka Entertainment Tax Act
(hereinafter referred to as the Act) was struck down ... disputed that the State Government has levied entertainment
tax on such admission and the same is being realised.
However
Supreme Court of India
nightly
dinner-cum-cabaret programmes, whether liable to
entertainment tax-United Provinces Entertainment and Betting
Tax, 1937 (as extended ... cabaret programmes. A complaint was filed
by the Entertainment Tax Inspector on behalf of the State,
against them
Supreme Court of India
Madras High Court
The Presidency Club vs The Entertainment Tax Officer on 9 February, 2011
DATE: 09-02-2011
CORAM ... Petitioner in
all the writ petitions.
Versus
1.The Entertainment Tax Officer,
Egmore-I Assessment Circle
Spurtank Road, Chetpet,
Chennai
Madras High Court
paid any
regular or contractual fees from payment of entertainment tax was
beyond the power to grant exemption for social ... amendment read as under:
8(1) The entertainments tax (and the show tax) shall not be charged
on payment
Supreme Court of India
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