https://www.taxtmi.com/caselaws?id=163542 Cable television shown in hospital rooms and common areas was held to fall within the statutory meaning of "entertainment" because the facility was provided as part of paid accommodation and the charges for graded rooms indirectly covered the amenity, even without a separate television fee. The hospital trust was also treated as a "proprietor" because it provided, managed, and led the television facility as part of the hospital services. On that reasoning, entertainment duty was sustained and the writ challenge failed. en-us Thu, 18 Dec 2008 00:00:00 +0530 Fri, 21 Nov 2014 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163542 Cable television shown in hospital rooms and common areas was held to fall within the statutory meaning of "entertainment" because the facility was provided as part of paid accommodation and the charges for graded rooms indirectly covered the amenity, even without a separate television fee. The hospital trust was also treated as a "proprietor" because it provided, managed, and led the television facility as part of the hospital services. On that reasoning, entertainment duty was sustained and the writ challenge failed. Case-Laws VAT and Sales Tax Thu, 18 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163542