https://www.taxtmi.com/caselaws?id=105223 The Court held that a levy on payment for admission of a motor vehicle into a drive-in theatre fell within the State's power to tax entertainments under Entry 62 of List II. Applying the true character and pith-and-substance test, it treated the tax as one on admission to entertainment, not on the vehicle as such, because the vehicle was only the means by which the person enjoyed the entertainment. The charging scheme in sections 3 and 6 supported taxation of admission, and the amendment merely identified one form of admission connected with the entertainment. The provision was therefore within legislative competence and valid; the High Court's striking it down was incorrect. en-us Tue, 13 Mar 2001 00:00:00 +0530 Fri, 20 Nov 2015 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105223 The Court held that a levy on payment for admission of a motor vehicle into a drive-in theatre fell within the State's power to tax entertainments under Entry 62 of List II. Applying the true character and pith-and-substance test, it treated the tax as one on admission to entertainment, not on the vehicle as such, because the vehicle was only the means by which the person enjoyed the entertainment. The charging scheme in sections 3 and 6 supported taxation of admission, and the amendment merely identified one form of admission connected with the entertainment. The provision was therefore within legislative competence and valid; the High Court's striking it down was incorrect. Case-Laws VAT and Sales Tax Tue, 13 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105223