Entertainment and amusements tax added to constitutional Schedule, creating an explicit head for State taxation of such activities. Amendment of the Constitution's Sixth Schedule, paragraph 8(3), inserts a new clause expressly providing for taxes on entertainment and amusements and adjusts adjoining clause punctuation to integrate the insertion, thereby creating an explicit constitutional head for such State taxation.
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Provisions expressly mentioned in the judgment/order text.
Entertainment and amusements tax added to constitutional Schedule, creating an explicit head for State taxation of such activities.
Amendment of the Constitution's Sixth Schedule, paragraph 8(3), inserts a new clause expressly providing for taxes on entertainment and amusements and adjusts adjoining clause punctuation to integrate the insertion, thereby creating an explicit constitutional head for such State taxation.
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