https://www.taxtmi.com/caselaws?id=105801 A fashion show organised at Gorakhpur was treated as an entertainment event rather than a programme in aid of education, because the materials showed it was held to showcase glamour and modelling and was advertised on that basis. The issue that invitation cards were used instead of tickets did not change the substance of the event, which was viewed as an attempt to avoid entertainment tax. The exemption under section 11(3) of the Uttar Pradesh Entertainment and Betting Tax Act, 1979 was therefore inapplicable, and the entertainment tax demand was upheld. en-us Wed, 28 Nov 2007 00:00:00 +0530 Mon, 09 Sep 2019 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105801 A fashion show organised at Gorakhpur was treated as an entertainment event rather than a programme in aid of education, because the materials showed it was held to showcase glamour and modelling and was advertised on that basis. The issue that invitation cards were used instead of tickets did not change the substance of the event, which was viewed as an attempt to avoid entertainment tax. The exemption under section 11(3) of the Uttar Pradesh Entertainment and Betting Tax Act, 1979 was therefore inapplicable, and the entertainment tax demand was upheld. Case-Laws Indian Laws Wed, 28 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105801