https://www.taxtmi.com/caselaws?id=127273 Section 4(1) of the U.P. Entertainment and Betting Tax Act, 1937 exempts only persons admitted inside the place of entertainment to perform a duty connected with the entertainment. The exemption does not cover persons whose work is performed outside the cinema and who, once inside, are merely spectators. Free or concessional admission is treated under Section 3(2) as taxable in the same manner as full-paid admission. On this footing, publicity workers and handbill distributors admitted without tickets were treated as liable to entertainment tax and penalty. en-us Wed, 05 Mar 1952 00:00:00 +0530 Wed, 06 Mar 2013 15:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127273 Section 4(1) of the U.P. Entertainment and Betting Tax Act, 1937 exempts only persons admitted inside the place of entertainment to perform a duty connected with the entertainment. The exemption does not cover persons whose work is performed outside the cinema and who, once inside, are merely spectators. Free or concessional admission is treated under Section 3(2) as taxable in the same manner as full-paid admission. On this footing, publicity workers and handbill distributors admitted without tickets were treated as liable to entertainment tax and penalty. Case-Laws VAT and Sales Tax Wed, 05 Mar 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127273