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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the fashion show held at Gorakhpur attracted entertainment tax under the Uttar Pradesh Entertainment and Betting Tax Act, 1979, and whether it was exempt as a programme organised for an educational purpose under section 11(3) of that Act.
Analysis: The programme was held to showcase glamour and modelling and was advertised as such. The claim that it was merely a charity or educational event was not accepted. The fact that invitation cards were issued instead of tickets did not alter the substance of the event, which was treated as a means to avoid payment of entertainment tax. On the materials relied upon, the fashion show was found to be an entertainment event and not a programme in aid of education.
Conclusion: The exemption under section 11(3) was held inapplicable and the demand of entertainment tax was upheld in favour of the Revenue.
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