https://www.taxtmi.com/caselaws?id=155824 Section 3(1-A) of the Punjab Entertainment Duty Act, 1955, introduced a lump sum entertainment duty for video tape, video cassette and video record exhibitions, while cinema shows remained taxable on a per capita basis under section 3(1). The classification was treated as valid because it rested on real differences in the mode, medium, magnitude and surroundings of the entertainments. The text states that article 14 does not bar the State from taxing distinct forms of entertainment differently where the distinction is substantial and relevant, and that the levy under section 3(1-A) was upheld as not discriminatory. en-us Mon, 25 Jul 1988 00:00:00 +0530 Mon, 09 Sep 2013 12:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155824 Section 3(1-A) of the Punjab Entertainment Duty Act, 1955, introduced a lump sum entertainment duty for video tape, video cassette and video record exhibitions, while cinema shows remained taxable on a per capita basis under section 3(1). The classification was treated as valid because it rested on real differences in the mode, medium, magnitude and surroundings of the entertainments. The text states that article 14 does not bar the State from taxing distinct forms of entertainment differently where the distinction is substantial and relevant, and that the levy under section 3(1-A) was upheld as not discriminatory. Case-Laws VAT and Sales Tax Mon, 25 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155824