https://www.taxtmi.com/caselaws?id=103807 Entry 62 permits taxes on entertainments, and the Legislature may adopt gross collection capacity per show as the measure of levy without changing the character of the impost. A shift from actual admissions to a composite calculation linked to seating capacity and expected occupancy remains within entertainment taxation. In fiscal classification, wide legislative discretion applies if the grouping rests on an intelligible differentia with a rational relation to the statutory object. The text further notes that theatre classification by type and local area, and the optional composition scheme, did not amount to hostile discrimination or violate Article 14. en-us Mon, 10 May 1993 00:00:00 +0530 Fri, 06 Dec 2013 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103807 Entry 62 permits taxes on entertainments, and the Legislature may adopt gross collection capacity per show as the measure of levy without changing the character of the impost. A shift from actual admissions to a composite calculation linked to seating capacity and expected occupancy remains within entertainment taxation. In fiscal classification, wide legislative discretion applies if the grouping rests on an intelligible differentia with a rational relation to the statutory object. The text further notes that theatre classification by type and local area, and the optional composition scheme, did not amount to hostile discrimination or violate Article 14. Case-Laws VAT and Sales Tax Mon, 10 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103807